Civic Intelligence

Christian Academy Schools Inc

990 • Fiscal year 2017 • EIN 34-1262242

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 13, 2017

2151 W Russell RoadSidney, OH 45365

(937) 492-7556

Siviq Scores

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

Liabilities / Assets

56th percentile

0.14x

Higher debt load relative to assets than 56% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

68th percentile

0.26x

Higher debt load relative to revenue than 68% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

24th percentile

-6.9%

Higher net margin than 24% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

21st percentile

-4.5%

Faster asset growth than 21% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

26th percentile

-5.5%

Faster revenue growth than 26% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$1,741,600

Down $81,419 (-4.5%) from 2015

Net Assets

Down

$1,502,172

Down $47,962 (-3.1%) from 2015

Liabilities

Down

$239,428

Down $33,457 (-12%) from 2015

Revenue

Down

$907,059

Down $7,134 (-0.8%) from 2015

Expenses

Up

$969,856

Up $36,864 (+4.0%) from 2015

Net Income

Down

-$62,797

Down $43,998 (-234%) from 2015

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,913,923Liabilities 2011: $229,162Net Assets 2011: $1,684,7612011Assets 2012: $1,903,685Liabilities 2012: $242,384Net Assets 2012: $1,661,3012012Assets 2013: $1,846,566Liabilities 2013: $224,421Net Assets 2013: $1,622,1452013Assets 2014: $1,844,451Liabilities 2014: $275,519Net Assets 2014: $1,568,9322014Assets 2015: $1,823,019Liabilities 2015: $272,885Net Assets 2015: $1,550,1342015Assets 2017: $1,741,600Liabilities 2017: $239,428Net Assets 2017: $1,502,1722017Assets 2018: $1,701,428Liabilities 2018: $253,701Net Assets 2018: $1,447,7272018Assets 2020: $1,772,272Liabilities 2020: $393,784Net Assets 2020: $1,378,4882020Assets 2021: $1,867,858Liabilities 2021: $237,332Net Assets 2021: $1,630,5262021Assets 2022: $1,948,614Liabilities 2022: $262,222Net Assets 2022: $1,686,3922022Assets 2023: $1,978,799Liabilities 2023: $203,253Net Assets 2023: $1,775,5462023Assets 2025: $3,450,150Liabilities 2025: $34,997Net Assets 2025: $3,415,1532025

Highlighted filing

2017

Assets$1,741,600
Liabilities$239,428
Net Assets$1,502,172

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $809,4772011Expenses 2012: $861,7592012Expenses 2013: $905,9842013Revenue 2014: $885,350Expenses 2014: $938,563Net Income 2014: -$53,2132014Revenue 2015: $914,193Expenses 2015: $932,992Net Income 2015: -$18,7992015Revenue 2017: $907,059Expenses 2017: $969,856Net Income 2017: -$62,7972017Revenue 2018: $901,114Expenses 2018: $955,559Net Income 2018: -$54,4452018Revenue 2020: $955,165Expenses 2020: $941,735Net Income 2020: $13,4302020Revenue 2021: $1,241,578Expenses 2021: $989,540Net Income 2021: $252,0382021Revenue 2022: $1,129,537Expenses 2022: $1,073,674Net Income 2022: $55,8632022Revenue 2023: $1,251,265Expenses 2023: $1,162,111Net Income 2023: $89,1542023Revenue 2025: $2,298,956Expenses 2025: $1,523,494Net Income 2025: $775,4622025

Highlighted filing

2017

Revenue$907,059
Expenses$969,856
Net Income-$62,797
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 13, 2017
Return Version
2016v3.0
Gross Receipts
$918,926
Mission and Program Overview

Mission

To equip and inspire a new generation of christ-centered leaders.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,569,378$1,517,344▼ $52,034
Cash and Non-Interest-Bearing Accounts$253,451$224,256▼ $29,195
Total Assets$1,822,829$1,741,600▼ $81,229
Liabilities
Mortgage Notes Payable Secured by Investment Property$171,405$161,567▼ $9,838
Accounts Payable and Accrued Expenses$45,170$55,034▲ $9,864
Deferred Revenue-$21,695-
Other Liabilities$41,285$1,132▼ $40,153
Total Liabilities$257,860$239,428▼ $18,432
Net Assets / Fund Balance
Unrestricted Net Assets$1,392,254$1,318,672▼ $73,582
Temporarily Rstr Net Assets$172,715$183,500▲ $10,785
Total Net Assets Fund Balance$1,564,969$1,502,172▼ $62,797
Total Liabilities and Net Assets / Fund Balance$1,822,829$1,741,600▼ $81,229

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,160,372$696,670$1,857,042
Land$343,290-$343,290
Equipment$13,682$87,372$101,054
Compensation and Service Providers

Board Members and Trustees

NameTitle
Todd MillerPresident
Andrew JoinesBoard Member
Earnie JonesBoard Member
Robert AmsdenBoard Member
Kim CurlisSecretary
Cathy ClaytonTreasurer
Aaron EdwardsVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$472,103
Program Service Revenue
$419,510
Investment Income
$0
Other Revenue
$15,446
All Other Contributions
$109,121
Change in Net Assets
$-62,797
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$732,005
Other Expenses$237,851
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$538,759$135,812-$674,571
Occupancy$75,572$6,516-$82,088
Payroll Taxes$45,871$11,563-$57,434
Depreciation Depletion$53,728$1,662-$55,390
Fees for Services Other$7,462$3,506-$10,968
Insurance$10,392$321-$10,713
Interest$8,207$254-$8,461
Fees for Services Accounting-$5,600-$5,600
Office Expenses$1,827$660-$2,487
Conferences and Meetings$1,340$25-$1,365
Advertising-$1,327-$1,327
Other Expenses$721$11,672-$721
Travel$462--$462
Total Functional Expenses$790,938$178,918$0$969,856
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$18,359
Fundraising Direct Expenses$11,867
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Various Fundrai$73,500$18,359$11,867$6,492
Total Events$73,500$18,359$11,867$6,492
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 Accreditation Fees$840
Accrued Interest$292
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
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, Page 6, Part VI, Line 7A

Current members of the board of directors nominate and vote on the replacement of or addition to the current board. This process is carried on at the regular monthly meeting of the board of directors.

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

A copy of form 990 is presented to the governing body prior to the filing. The board then reviews and approves the form 990 at its regular meeting.

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

Person's with a conflict of interest are to report them as they arise and they will be handled according to the written policy.

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

Compensation for the organization's executive director is reviewed and approved by independent parties who use comparitive information from similar organizations and job responsibilities.

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

Officer and key employee compensation are reviewed and determined using the same procedures as the top management official's compensation.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Christian Academy Schools
EIN
34-1262242
Phone
9374927556
Address
2151 W RUSSELL ROAD, SIDNEY, OH 45365
Doing Business As
Christian Academy Schools

Signing Officer

Name
Mary Smith
Title
Administrator
Phone
9374927556
Signed
2017-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Todd Miller
Formed
1978
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
56
Volunteers
150

Preparer

Firm
Mccrate Delaet & Co
Address
PO BOX 339, SIDNEY, OH 45365-0339
Preparer
Donald C Goettemoeller
Phone
9374923161
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IRS990ScheduleD/BuildingsGrp/BookValueAmt01160372
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0696670
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01857042
IRS990ScheduleD/EquipmentGrp/BookValueAmt013682
IRS990ScheduleD/EquipmentGrp/DepreciationAmt087372
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0101054
IRS990ScheduleD/LandGrp/BookValueAmt0343290
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0343290
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0840
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1292
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED ACCREDITATION FEES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED INTEREST
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01517344
IRS990ScheduleD/TotalLiabilityAmt01132
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0HANDBOOK
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION RECEIVES SUPPORT FROM THE STATE OF OHIO. THIS SUPPORT IS PROVIDED TO PRIVATE SCHOOLS THAT APPLY AND PROVIDE PROPER DOCUMENTATION TO RECEIVE THIS SUPPORT. THE AMOUNT OF SUPPORT PROVIDED DURING THE FISCAL YEAR OF THE ORGANIZATION FROM THE STATE WAS 59,710.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt055141
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt055141
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt011867
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0VARIOUS FUNDRAI
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt073500
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt073500
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt018359
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt018359
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt06492
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt011867
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt011867
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CURRENT MEMBERS OF THE BOARD OF DIRECTORS NOMINATE AND VOTE ON THE REPLACEMENT OF OR ADDITION TO THE CURRENT BOARD. THIS PROCESS IS CARRIED ON AT THE REGULAR MONTHLY MEETING OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF FORM 990 IS PRESENTED TO THE GOVERNING BODY PRIOR TO THE FILING. THE BOARD THEN REVIEWS AND APPROVES THE FORM 990 AT ITS REGULAR MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PERSON'S WITH A CONFLICT OF INTEREST ARE TO REPORT THEM AS THEY ARISE AND THEY WILL BE HANDLED ACCORDING TO THE WRITTEN POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION FOR THE ORGANIZATION'S EXECUTIVE DIRECTOR IS REVIEWED AND APPROVED BY INDEPENDENT PARTIES WHO USE COMPARITIVE INFORMATION FROM SIMILAR ORGANIZATIONS AND JOB RESPONSIBILITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OFFICER AND KEY EMPLOYEE COMPENSATION ARE REVIEWED AND DETERMINED USING THE SAME PROCEDURES AS THE TOP MANAGEMENT OFFICIAL'S COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0172715
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0183500
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01822829
IRS990/TotalAssetsEOYAmt01741600
IRS990/TotalAssetsGrp/BOYAmt01822829
IRS990/TotalAssetsGrp/EOYAmt01741600
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0472103
IRS990/TotalEmployeeCnt056
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0178918
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0790938
IRS990/TotalFunctionalExpensesGrp/TotalAmt0969856
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0257860
IRS990/TotalLiabilitiesEOYAmt0239428
IRS990/TotalLiabilitiesGrp/BOYAmt0257860
IRS990/TotalLiabilitiesGrp/EOYAmt0239428
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01564969
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01502172
IRS990/TotalProgramServiceExpensesAmt0790938
IRS990/TotalProgramServiceRevenueAmt0419510
IRS990/TotalRevenueGrp/ExclusionAmt015292
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0419664
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0907059
IRS990/TotalVolunteersCnt0150
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01822829
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01741600
IRS990/TravelGrp/ProgramServicesAmt0462
IRS990/TravelGrp/TotalAmt0462
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01392254
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01318672
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02151 W RUSSELL RD
IRS990/USAddress/CityNm0SIDNEY
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd045365
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.CHRISTIAN-ACADEMY.PVT
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARY SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADMINISTRATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09374927556
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHRISTIAN ACADEMY SCHOOLS
ReturnHeader/Filer/BusinessNameControlTxt0CHRI
ReturnHeader/Filer/EIN0341262242
ReturnHeader/Filer/PhoneNum09374927556
ReturnHeader/Filer/USAddress/AddressLine1Txt02151 W RUSSELL ROAD
ReturnHeader/Filer/USAddress/CityNm0SIDNEY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045365
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0F61130B5F35C9D26257A625420DA459B316176E7
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId06EE8956817CA1491E68B020A53D3BA51F4D41516

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.45$0.03$3.42$2.30$1.52$0.78
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.98$0.20$1.78$1.25$1.16$0.09
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.95$0.26$1.69$1.13$1.07$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.87$0.24$1.63$1.24$0.99$0.25
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.77$0.39$1.38$0.96$0.94$0.01
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.70$0.25$1.45$0.90$0.96$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.74$0.24$1.50$0.91$0.97$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.82$0.27$1.55$0.91$0.93$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.84$0.28$1.57$0.89$0.94$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.85$0.22$1.62$0.91
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.90$0.24$1.66$0.86
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.91$0.23$1.68$0.81
Peer Organizations

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