Civic Intelligence

Emmanuel Christian Academy

990 • Fiscal year 2018 • EIN 34-1765117

Aug 01, 2017 to Jul 31, 2018 • Filed on May 15, 2019

350 S Portage PathAkron, OH 44320

(330) 836-7182

Siviq Scores

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

Liabilities / Assets

81st percentile

0.51x

Higher debt load relative to assets than 81% of similar nonprofits.

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

Liabilities / Revenue

75th percentile

0.39x

Higher debt load relative to revenue than 75% of similar nonprofits.

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

Net Margin

62nd percentile

8.1%

Higher net margin than 62% of similar nonprofits.

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

Top Officer Pay

46th percentile

$55,114

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

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

Asset Growth

75th percentile

12%

Faster asset growth than 75% of similar nonprofits.

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

Revenue Growth

33rd percentile

-2.6%

Faster revenue growth than 33% of similar nonprofits.

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

Assets

Up

$1,426,583

Up $151,733 (+12%) from 2017

Net Assets

Up

$699,982

Up $149,991 (+27%) from 2017

Liabilities

Up

$726,601

Up $1,742 (+0.2%) from 2017

Revenue

Down

$1,845,287

Down $48,924 (-2.6%) from 2017

Expenses

Down

$1,695,576

Down $104,523 (-5.8%) from 2017

Net Income

Up

$149,711

Up $55,599 (+59%) from 2017

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $48,811Liabilities 2011: $8,690Net Assets 2011: $40,1212011Assets 2012: $99,381Liabilities 2012: $0Net Assets 2012: $99,3812012Assets 2013: $154,607Liabilities 2013: $2,133Net Assets 2013: $152,4742013Assets 2014: $248,730Liabilities 2014: $0Net Assets 2014: $248,7302014Assets 2015: $315,230Liabilities 2015: $32,843Net Assets 2015: $282,3872015Assets 2016: $1,172,998Liabilities 2016: $717,119Net Assets 2016: $455,8792016Assets 2017: $1,274,850Liabilities 2017: $724,859Net Assets 2017: $549,9912017Assets 2018: $1,426,583Liabilities 2018: $726,601Net Assets 2018: $699,9822018Assets 2019: $1,520,221Liabilities 2019: $710,599Net Assets 2019: $809,6222019Assets 2020: $1,906,393Liabilities 2020: $925,578Net Assets 2020: $980,8152020Assets 2021: $2,648,841Liabilities 2021: $901,653Net Assets 2021: $1,747,1882021Assets 2022: $2,285,909Liabilities 2022: $69,003Net Assets 2022: $2,216,9062022Assets 2023: $2,621,387Liabilities 2023: $185,883Net Assets 2023: $2,435,5042023Assets 2024: $2,639,802Liabilities 2024: $104,195Net Assets 2024: $2,535,6072024

Highlighted filing

2018

Assets$1,426,583
Liabilities$726,601
Net Assets$699,982

Operations Trend

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

$3.0M$2.0M$1.0M$0Expenses 2011: $1,232,0052011Expenses 2012: $1,125,9922012Expenses 2013: $1,223,4122013Revenue 2014: $1,242,231Expenses 2014: $1,145,976Net Income 2014: $96,2552014Revenue 2015: $1,377,678Expenses 2015: $1,365,776Net Income 2015: $11,9022015Revenue 2016: $1,481,756Expenses 2016: $1,308,264Net Income 2016: $173,4922016Revenue 2017: $1,894,211Expenses 2017: $1,800,099Net Income 2017: $94,1122017Revenue 2018: $1,845,287Expenses 2018: $1,695,576Net Income 2018: $149,7112018Revenue 2019: $1,864,482Expenses 2019: $1,755,522Net Income 2019: $108,9602019Revenue 2020: $2,020,660Expenses 2020: $1,850,158Net Income 2020: $170,5022020Revenue 2021: $2,752,372Expenses 2021: $1,989,810Net Income 2021: $762,5622021Revenue 2022: $2,561,572Expenses 2022: $2,086,047Net Income 2022: $475,5252022Revenue 2023: $2,502,301Expenses 2023: $2,286,154Net Income 2023: $216,1472023Revenue 2024: $2,334,080Expenses 2024: $2,237,259Net Income 2024: $96,8212024

Highlighted filing

2018

Revenue$1,845,287
Expenses$1,695,576
Net Income$149,711
Jump To
Filing Snapshot
Filing Period
Aug 1, 2017 to Jul 31, 2018
Signed
May 15, 2019
Return Version
2017v2.3
Gross Receipts
$1,897,188
Mission and Program Overview

Mission

Emmanuel's mission is to provide instruction in god's word and conventional instruction that meets or exceeds state standards for all who desire a biblical foundation. To serve children who historically have been defined as at-risk of not completing high school and those who are underserved in traditional educational systems. These volunteers assist in raising money to support the effort and the mission of the school.

Emmanuel christian academy (emmanuel) is an private, non-denominational, christian, school located in akron, ohio, serving children from kindergarten through eighth grade. Emmanuel also has an early education center serving children infants to pre-kindergarten.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$996,108$1,030,386▲ $34,278
Cash and Non-Interest-Bearing Accounts$203,381$308,386▲ $105,005
Savings and Temporary Cash Investments$17,056$47,072▲ $30,016
Accounts Receivable$45,706$27,860▼ $17,846
Total Assets$1,274,850$1,426,583▲ $151,733
Other Assets Total$12,599$12,879▲ $280
Liabilities
Mortgage Notes Payable Secured by Investment Property$668,499$657,228▼ $11,271
Accounts Payable and Accrued Expenses$56,360$69,373▲ $13,013
Total Liabilities$724,859$726,601▲ $1,742
Net Assets / Fund Balance
Unrestricted Net Assets$510,830$593,351▲ $82,521
Temporarily Rstr Net Assets$27,193$94,383▲ $67,190
Permanently Rstr Net Assets$11,968$12,248▲ $280
Total Net Assets Fund Balance$549,991$699,982▲ $149,991
Total Liabilities and Net Assets / Fund Balance$1,274,850$1,426,583▲ $151,733

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$891,413$57,744$949,157
Equipment$51,423$116,753$168,176
Land$87,550-$87,550

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$11,968-▲ $280-$12,248
2016$11,968---$11,968
2015$11,968---$11,968
2014$11,968---$11,968
2013$11,998---$11,968
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
V Rena SuberPrincipalFT$55,114$55,114

Board Members and Trustees

NameTitle
John R RasnickChairman
Donald a Lichi PhdVice-chair
Arlin T SmithBoard Member
J Dru JoyceBoard Member
Jacqueline ThomasonBoard Member
John SloanBoard Member
Judge Randolph BaxterBoard Member
Sara BrownBoard Member
Dana LagardeSecretary
Kenneth RusinoffTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$331,247
Program Service Revenue
$1,505,307
Investment Income
$0
Other Revenue
$8,733
All Other Contributions
$273,473
Change in Net Assets
$149,711

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,897,188
Revenue Not Reported on Financial Statements
$-51,901
Revenue Not Reported on Form 990
$280
Other Revenue Adjustments
$-51,901
Total Revenue per Audited Statements
$1,897,468
Total Revenue per Form 990
$1,845,287
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,160,497
Other Expenses$535,079
Total Fundraising Expense$256,796
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$594,005$153,002$153,002$900,009
Other Employee Benefits$83,445$21,494$21,493$126,432
Payroll Taxes$52,837$13,610$13,609$80,056
Current Officers, Directors, Trustees, and Key Employees$35,640$9,180$9,180$54,000
Occupancy$34,319$8,840$8,840$51,999
Fees for Services Other$31,994$8,242$8,240$48,476
Depreciation Depletion$27,109$6,982$6,982$41,073
Other Expenses$32,310$8,410$8,410$32,310
Interest$19,699$5,074$5,074$29,847
Fees for Services Accounting$13,725$3,534$3,536$20,795
All Other Expenses$13,325$3,840$420$17,585
Conferences and Meetings$12,482$1,085-$13,567
Insurance-$11,127-$11,127
Information Technology$5,503$1,418$1,418$8,339
Office Expenses$1,975$507$509$2,991
Advertising$2,271--$2,271
Total Functional Expenses$1,166,352$272,428$256,796$1,695,576

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,747,477
Total Expenses per Audited Statements$1,747,477
Total Expenses per Form 990$1,695,576
Expenses Not Reported on Financial Statements$-51,901
Other Expense Adjustments$-51,901
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$51,901
Fundraising Gross Income$22,357
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Concert$80,131$22,357$51,901$-29,544
Total Events$80,131$22,357$51,901$-29,544
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Conflict-of-interest policy
No
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 11B

The form is made available to members of the governing body before signature.

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

Compensation data is gathered and compared with similar organizations and set accordingly by the board after evaluation and approval.

Form 990, Page 6, Part VI, Line 19

Governing documents and organizational policies are available upon request.

Filing and Contact Details

Filer

Filer Name
Emmanuel Christian Academy
EIN
34-1765117
Phone
3308367182
Address
350 S PORTAGE PATH, AKRON, OH 44320

Signing Officer

Name
V Rena Suber
Title
Principal
Phone
3308367182
Signed
2019-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John R Rasnick
Formed
1993
Legal Domicile
Oh
Voting Board Members
10
Independent Board Members
10
Employees
59
Volunteers
170

Preparer

Firm
Crum & Company
Address
525 N CLEVELAND MASSILLON RD STE 10, AKRON, OH 44333-3332
Preparer
Kevin K Crum
Phone
3308671222
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Emmanuel's mission is to provide instruction in god's word and conventional instruction that meets or exceeds state standards for all who desire a biblical foundation. To serve children who historically have been defined as at-risk of not completing high school and those who are underserved in traditional educational systems.

Form 990, Page 1, Part I, Line 6

These volunteers assist in raising money to support the effort and the mission of the school

Form 990, Page 2, Part III, Line 4A

Parent(s), single-parented homes, race, and ethnicity. Emmanuel provides a strong academic program and is accredited by the state of ohio as an elementary school and now has expanded its programs to and offers educational services to infants through eighth grade. We have a systematic approach, research-based curriculum, enrichment opportunities and a solid emphasis on core subjects that are essential to academic adjustment. Our board of trustees and staff are a dedicated group of men and women who support the vision, mission, purpose and ministry of our school. Moreover, our staff builds on students' strengths, as opposed to focusing on presumed deficiencies. A good education is the only way for socially and academically at-risk children to be able to achieve their full potential, provide adequately for their families, and contribute to their communities. The curriculum and activities and programs of emmanuel have all been designed to promote the success of our students while providing a real opportunity to further the development of children society may otherwise have written off. The following is a brief synopsis of the programs at emmanuel christian academy: academic program/exceptional student program emmanuel's academic program is noted for excellence and high academic achievement with students performing at or above grade level. The student-teacher ratio is 20-to-1. We continue to serve our students at all academic levels through enrichment activities for our gifted children and intervention program for our struggling learners. The early education center (eec) we recognize that the beginnings of long- term success are sown in early childhood. Emmanuel christian academy early education center (emmanuel eec) program works to ensure that, from the time they are born, children are immersed in healthy, supportive christian environments that will enable them to succeed and set them on the path to school and college readiness. Our approach is based on best practices in childhood development and brain-based learning with a balanced approach of direct instruction and child initiated learning activities. Serving children infants to pre-kindergarten ohio school choice programs we are a provider for the autism scholarship program, jon peterson special needs scholarship and ohio educational choice expansion scholarship, programs developed by the ohio department of education to give parents a choice in education. Exceptional student program our exceptional students program was created to serve students at all academic levels from our gifted, through enrichment activities and to our struggling learners, through our intervention program. Usda child nutrition program in keeping with emmanuel's commitment to provide for underserved families, we offer a critical usda child nutrition program, providing breakfast, lunch, snacks and meals during the summer to students. In march 2006, children's hunger alliance visited emmanuel and recognized the school for its commitment to providing students access to the usda meal program. Emmanuel was commended for taking the initiative to implement meal programs, despite not being required by state law to offer a free and/or reduced lunch program. Entrepreneurship/financial literacy program (fourth through eighth grades) our entrepreneurship program introduces our students to the importance of understanding self-sufficiency through the development of business opportunities. Students develop skills in business planning, budgeting, securing business financing, marketing and other skills necessary for business success. In addition, they are trained in financial literacy and acquire skills in personal finance management. They are exposed to successful models of entrepreneurs in various fields who will avail themselves to the students for both training and mentoring. The burton morgan foundation (hudson, ohio) has remained one of our prime supporters of the entrepreneurship/financial literacy program. Extended

Form 990, Part XI, Line 9

Fundraising event expense 51,901 fundraising event expense -51,901

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The funds purpose is to provide a vehicle for donors to make endowment contributions to the organization in order to provide sustainability and a future revenue stream.

Schedule D, Page 3, Part X

The preparation of financial statements in conformity with accounting principles generally accepted in the united states of america requires the organization to report information regarding its exposure to various tax positions taken by the organization. The organization has determined whether any tax positions have met the recognition threshold and have measured the organization's exposure to those tax positions. Management believes that the organization has adequately addressed all relevant tax positions and that there are no unrecorded tax liabilities. Federal and state tax authorities generally have the right to examine and audit the previous three years of tax returns filed. Any tax related interest or penalties, of which there were none, would be recorded as management and general expense in the accompanying statements of activities.

Schedule D, Page 4, Part XI, Line 4B

Fundraising event expense -51,901

Schedule D, Page 4, Part XII, Line 4B

Fundraising event expense -51,901

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IRS990/Desc0EMMANUEL CHRISTIAN ACADEMY (EMMANUEL) IS A PRIVATE, NON-DENOMINATIONAL, CHRISTIAN, SCHOOL LOCATED IN AKRON, OHIO. FOUNDED IN 1993, "EMMANUEL'S MISSION IS TO PROVIDE INSTRUCTION IN GOD'S WORD AND CONVENTIONAL INSTRUCTION THAT MEETS OR EXCEEDS STATE STANDARDS FOR ALL WHO DESIRE A BIBLICAL FOUNDATION. TO SERVE CHILDREN WHO HISTORICALLY HAVE BEEN DEFINED AS AT-RISK OF NOT COMPLETING HIGH SCHOOL AND THOSE WHO ARE UNDERSERVED IN TRADITIONAL EDUCATIONAL SYSTEMS." WE CONTINUE TO DEFINE AN AT-RISK STUDENT AS ONE WHO HISTORICALLY IS IN DANGER OF NOT GRADUATING FROM HIGH SCHOOL AND IS CHARACTERIZED BY ONE OR MORE OF THE FOLLOWING FIVE CONDITIONS: POVERTY, LACK OF EDUCATION OF THE PARENT(S), SINGLE-PARENTED HOMES, RACE, AND ETHNICITY. EMMANUEL PROVIDES A STRONG ACADEMIC PROGRAM AND IS ACCREDITED BY THE STATE OF OHIO AS AN ELEMENTARY SCHOOL AND NOW HAS EXPANDED ITS PROGRAMS TO AND OFFERS EDUCATIONAL SERVICES TO INFANTS THROUGH EIGHTH GRADE. WE HAVE A SYSTEMATIC APPROACH, RESEARCH-BASED CURRICULUM, ENRICHMENT OPPORTUNITIES AND A SOLID EMPHASIS ON CORE SUBJECTS THAT ARE ESSENTIAL TO ACADEMIC ADJUSTMENT. OUR BOARD OF TRUSTEES AND STAFF ARE A DEDICATED GROUP OF MEN AND WOMEN WHO SUPPORT THE VISION, MISSION, PURPOSE AND MINISTRY OF OUR SCHOOL. MOREOVER, OUR STAFF BUILDS ON STUDENTS' STRENGTHS, AS OPPOSED TO FOCUSING ON PRESUMED DEFICIENCIES. A GOOD EDUCATION IS THE ONLY WAY FOR SOCIALLY AND ACADEMICALLY AT-RISK CHILDREN TO BE ABLE TO ACHIEVE THEIR FULL POTENTIAL, PROVIDE ADEQUATELY FOR THEIR FAMILIES, AND CONTRIBUTE TO THEIR COMMUNITIES. THE CURRICULUM AND ACTIVITIES AND PROGRAMS OF EMMANUEL HAVE ALL BEEN DESIGNED TO PROMOTE THE SUCCESS OF OUR STUDENTS WHILE PROVIDING A REAL OPPORTUNITY TO FURTHER THE DEVELOPMENT OF CHILDREN SOCIETY MAY OTHERWISE HAVE WRITTEN OFF. THE FOLLOWING IS A BRIEF SYNOPSIS OF THE PROGRAMS AT EMMANUEL CHRISTIAN ACADEMY: ACADEMIC PROGRAM/EXCEPTIONAL STUDENT PROGRAM EMMANUEL'S ACADEMIC PROGRAM IS NOTED FOR EXCELLENCE AND HIGH ACADEMIC ACHIEVEMENT WITH STUDENTS PERFORMING AT OR ABOVE GRADE LEVEL. THE STUDENT-TEACHER RATIO IS 20-TO-1. WE CONTINUE TO SERVE OUR STUDENTS AT ALL ACADEMIC LEVELS THROUGH ENRICHMENT ACTIVITIES FOR OUR GIFTED CHILDREN AND INTERVENTION PROGRAM FOR OUR STRUGGLING LEARNERS. THE EARLY EDUCATION CENTER (EEC) WE RECOGNIZE THAT THE BEGINNINGS OF LONG- TERM SUCCESS ARE SOWN IN EARLY CHILDHOOD. EMMANUEL CHRISTIAN ACADEMY EARLY EDUCATION CENTER (EMMANUEL EEC) PROGRAM WORKS TO ENSURE THAT, FROM THE TIME THEY ARE BORN, CHILDREN ARE IMMERSED IN HEALTHY, SUPPORTIVE CHRISTIAN ENVIRONMENTS THAT WILL ENABLE THEM TO SUCCEED AND SET THEM ON THE PATH TO SCHOOL AND COLLEGE READINESS. OUR APPROACH IS BASED ON BEST PRACTICES IN CHILDHOOD DEVELOPMENT AND BRAIN-BASED LEARNING WITH A BALANCED APPROACH OF DIRECT INSTRUCTION AND CHILD INITIATED LEARNING ACTIVITIES. SERVING CHILDREN INFANTS TO PRE-KINDERGARTEN OHIO SCHOOL CHOICE PROGRAMS WE ARE A PROVIDER FOR THE AUTISM SCHOLARSHIP PROGRAM, JON PETERSON SPECIAL NEEDS SCHOLARSHIP AND OHIO EDUCATIONAL CHOICE EXPANSION SCHOLARSHIP, PROGRAMS DEVELOPED BY THE OHIO DEPARTMENT OF EDUCATION TO GIVE PARENTS A CHOICE IN EDUCATION. EXCEPTIONAL STUDENT PROGRAM OUR EXCEPTIONAL STUDENTS PROGRAM WAS CREATED TO SERVE STUDENTS AT ALL ACADEMIC LEVELS FROM OUR GIFTED, THROUGH ENRICHMENT ACTIVITIES AND TO OUR STRUGGLING LEARNERS, THROUGH OUR INTERVENTION PROGRAM. USDA CHILD NUTRITION PROGRAM IN KEEPING WITH EMMANUEL'S COMMITMENT TO PROVIDE FOR UNDERSERVED FAMILIES, WE OFFER A CRITICAL USDA CHILD NUTRITION PROGRAM, PROVIDING BREAKFAST, LUNCH, SNACKS AND MEALS DURING THE SUMMER TO STUDENTS. IN MARCH 2006, CHILDREN'S HUNGER ALLIANCE VISITED EMMANUEL AND RECOGNIZED THE SCHOOL FOR ITS COMMITMENT TO PROVIDING STUDENTS ACCESS TO THE USDA MEAL PROGRAM. EMMANUEL WAS COMMENDED FOR TAKING THE INITIATIVE TO IMPLEMENT MEAL PROGRAMS, DESPITE NOT BEING REQUIRED BY STATE LAW TO OFFER A FREE AND/OR REDUCED LUNCH PROGRAM. ENTREPRENEURSHIP/FINANCIAL LITERACY PROGRAM (FOURTH THROUGH EIGHTH GRADES) OUR ENTREPRENEURSHI
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
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IRS990/Form990PartVIISectionAGrp/PersonNm1DANA LAGARDE
IRS990/Form990PartVIISectionAGrp/PersonNm2DONALD A LICHI PHD
IRS990/Form990PartVIISectionAGrp/PersonNm3J DRU JOYCE
IRS990/Form990PartVIISectionAGrp/PersonNm4JACQUELINE THOMASON
IRS990/Form990PartVIISectionAGrp/PersonNm5JOHN R RASNICK
IRS990/Form990PartVIISectionAGrp/PersonNm6KENNETH RUSINOFF
IRS990/Form990PartVIISectionAGrp/PersonNm7JOHN SLOAN
IRS990/Form990PartVIISectionAGrp/PersonNm8ARLIN T SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm9JUDGE RANDOLPH BAXTER
IRS990/Form990PartVIISectionAGrp/PersonNm10V RENA SUBER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
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IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE-CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt6TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
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IRS990/FormationYr01993
IRS990/FormerOfcrEmployeesListedInd0false
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IRS990/FundraisingActivitiesInd0true
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IRS990/FundraisingDirectExpensesAmt051901
IRS990/FundraisingGrossIncomeAmt022357
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IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01897188
IRS990/GrossRentsGrp/RealAmt038205
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
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IRS990/IndependentVotingMemberCnt010
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt01418
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01418
IRS990/InformationTechnologyGrp/ProgramServicesAmt05503
IRS990/InformationTechnologyGrp/TotalAmt08339
IRS990/InsuranceGrp/ManagementAndGeneralAmt011127
IRS990/InsuranceGrp/TotalAmt011127
IRS990/InterestGrp/FundraisingAmt05074
IRS990/InterestGrp/ManagementAndGeneralAmt05074
IRS990/InterestGrp/ProgramServicesAmt019699
IRS990/InterestGrp/TotalAmt029847
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0174497
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0996108
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01030386
IRS990/LandBldgEquipCostOrOtherBssAmt01204883
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0EMMANUEL'S MISSION IS TO PROVIDE INSTRUCTION IN GOD'S WORD AND CONVENTIONAL INSTRUCTION THAT MEETS OR EXCEEDS STATE STANDARDS FOR ALL WHO DESIRE A BIBLICAL FOUNDATION. TO SERVE CHILDREN WHO HISTORICALLY HAVE BEEN DEFINED AS AT-RISK OF NOT COMPLETING HIGH SCHOOL AND THOSE WHO ARE UNDERSERVED IN TRADITIONAL EDUCATIONAL SYSTEMS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0668499
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0657228
IRS990/NetAssetsOrFundBalancesBOYAmt0549991
IRS990/NetAssetsOrFundBalancesEOYAmt0699982
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-29544
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IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt038205
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt038205
IRS990/NetUnrlzdGainsLossesInvstAmt0280
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IRS990/OccupancyGrp/FundraisingAmt08840
IRS990/OccupancyGrp/ManagementAndGeneralAmt08840
IRS990/OccupancyGrp/ProgramServicesAmt034319
IRS990/OccupancyGrp/TotalAmt051999
IRS990/OfficeExpensesGrp/FundraisingAmt0509
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0507
IRS990/OfficeExpensesGrp/ProgramServicesAmt01975
IRS990/OfficeExpensesGrp/TotalAmt02991
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt012599
IRS990/OtherAssetsTotalGrp/EOYAmt012879
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt021493
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt021494
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt083445
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0126432
IRS990/OtherExpensesGrp/Desc0STUDENT MEALS
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENENCE
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3STUDENT ACTIVITIES
IRS990/OtherExpensesGrp/FundraisingAmt016083
IRS990/OtherExpensesGrp/FundraisingAmt18410
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt016083
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt18410
IRS990/OtherExpensesGrp/ProgramServicesAmt0110619
IRS990/OtherExpensesGrp/ProgramServicesAmt162442
IRS990/OtherExpensesGrp/ProgramServicesAmt232652
IRS990/OtherExpensesGrp/ProgramServicesAmt332310
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IRS990/OtherExpensesGrp/TotalAmt194608
IRS990/OtherExpensesGrp/TotalAmt249472
IRS990/OtherExpensesGrp/TotalAmt332310
IRS990/OtherRevenueMiscGrp/BusinessCd0611710
IRS990/OtherRevenueMiscGrp/Desc0OTHER
IRS990/OtherRevenueMiscGrp/ExclusionAmt072
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt072
IRS990/OtherRevenueTotalAmt072
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0153002
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0153002
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0594005
IRS990/OtherSalariesAndWagesGrp/TotalAmt0900009
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt013609
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt013610
IRS990/PayrollTaxesGrp/ProgramServicesAmt052837
IRS990/PayrollTaxesGrp/TotalAmt080056
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt011968
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt012248
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JOHN R RASNICK
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND REGISTRATION FEES
IRS990/ProgramServiceRevenueGrp/Desc1REIMBURSEMENTS USDA/STATE
IRS990/ProgramServiceRevenueGrp/Desc2OHIO MANDATED SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01269300
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1153690
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt282317
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01269300
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1153690
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt282317
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0491123
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0589403
IRS990/PYOtherRevenueAmt025264
IRS990/PYProgramServiceRevenueAmt01377824
IRS990/PYRevenuesLessExpensesAmt094112
IRS990/PYSalariesCompEmpBnftPaidAmt01210696
IRS990/PYTotalExpensesAmt01800099
IRS990/PYTotalRevenueAmt01894211
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0149711
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt038205
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01505307
IRS990/SavingsAndTempCashInvstGrp/BOYAmt017056
IRS990/SavingsAndTempCashInvstGrp/EOYAmt047072
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0891413
IRS990ScheduleD/BuildingsGrp/DepreciationAmt057744
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0949157
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt011968
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt012248
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0280
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt011968
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt011968
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt011968
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt011968
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt011968
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt011968
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt030
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt011998
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt011968
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt051423
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0116753
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0168176
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0-51901
IRS990ScheduleD/ExpensesSubtotalAmt01747477
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt087550
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt087550
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0280
IRS990ScheduleD/OtherExpensesNotIncludedAmt0-51901
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-51901
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RevenueNotReportedAmt0280
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-51901
IRS990ScheduleD/RevenueSubtotalAmt01897188
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FUNDS PURPOSE IS TO PROVIDE A VEHICLE FOR DONORS TO MAKE ENDOWMENT CONTRIBUTIONS TO THE ORGANIZATION IN ORDER TO PROVIDE SUSTAINABILITY AND A FUTURE REVENUE STREAM.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE PREPARATION OF FINANCIAL STATEMENTS IN CONFORMITY WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRES THE ORGANIZATION TO REPORT INFORMATION REGARDING ITS EXPOSURE TO VARIOUS TAX POSITIONS TAKEN BY THE ORGANIZATION. THE ORGANIZATION HAS DETERMINED WHETHER ANY TAX POSITIONS HAVE MET THE RECOGNITION THRESHOLD AND HAVE MEASURED THE ORGANIZATION'S EXPOSURE TO THOSE TAX POSITIONS. MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS ADEQUATELY ADDRESSED ALL RELEVANT TAX POSITIONS AND THAT THERE ARE NO UNRECORDED TAX LIABILITIES. FEDERAL AND STATE TAX AUTHORITIES GENERALLY HAVE THE RIGHT TO EXAMINE AND AUDIT THE PREVIOUS THREE YEARS OF TAX RETURNS FILED. ANY TAX RELATED INTEREST OR PENALTIES, OF WHICH THERE WERE NONE, WOULD BE RECORDED AS MANAGEMENT AND GENERAL EXPENSE IN THE ACCOMPANYING STATEMENTS OF ACTIVITIES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EVENT EXPENSE -51,901
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3FUNDRAISING EVENT EXPENSE -51,901
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3SCHEDULE D, PAGE 4, PART XII, LINE 4B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01030386
IRS990ScheduleD/TotalExpensesPerForm990Amt01695576
IRS990ScheduleD/TotalRevenuePerForm990Amt01845287
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01897468
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01747477
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/ExplanationTxt0THE SCHOOL'S NONDISCRIMINATORY POLICY IS STATED ON ALL ADVERTISING, SCHOOL HANDBOOKS, POLICY BOOKS AND MARKETING MATERIAL DISTRIBUTED TO THE GENERAL PUBLIC.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt057774
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt057774
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt051901
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CONCERT
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt080131
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt080131
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt022357
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt022357
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-29544

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.64$0.10$2.54$2.33$2.24$0.10
2023Detailed filing. Detailed filing data is available for this year.$2.62$0.19$2.44$2.50$2.29$0.22
2022Detailed filing. Detailed filing data is available for this year.$2.29$0.07$2.22$2.56$2.09$0.48
2021Detailed filing. Detailed filing data is available for this year.$2.65$0.90$1.75$2.75$1.99$0.76
2020Detailed filing. Detailed filing data is available for this year.$1.91$0.93$0.98$2.02$1.85$0.17
2019Detailed filing. Detailed filing data is available for this year.$1.52$0.71$0.81$1.86$1.76$0.11
2018Detailed filing. Detailed filing data is available for this year.$1.43$0.73$0.70$1.85$1.70$0.15
2017Detailed filing. Detailed filing data is available for this year.$1.27$0.72$0.55$1.89$1.80$0.09
2016Detailed filing. Detailed filing data is available for this year.$1.17$0.72$0.46$1.48$1.31$0.17
2015Detailed filing. Detailed filing data is available for this year.$0.32$0.03$0.28$1.38$1.37$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.25$0.00$0.25$1.24$1.15$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.00$0.15$1.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.00$0.10$1.13
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.01$0.04$1.23