Civic Intelligence

Association for Christian Instruction

990 • Fiscal year 2017 • EIN 35-0898393

Aug 01, 2016 to Jul 31, 2017 • Filed on Jun 12, 2018

3040 Ridge RoadHighland, IN 46322

(219) 838-0356

Siviq Scores

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

Liabilities / Assets

23rd percentile

0.02x

Higher debt load relative to assets than 23% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

20th percentile

0.04x

Higher debt load relative to revenue than 20% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

62nd percentile

7.2%

Higher net margin than 62% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

36th percentile

$92,007

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

62nd percentile

7.8%

Faster asset growth than 62% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

47th percentile

3.5%

Faster revenue growth than 47% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Up

$6,311,612

Up $456,712 (+7.8%) from 2016

Net Assets

Up

$6,173,920

Up $391,242 (+6.8%) from 2016

Liabilities

Up

$137,692

Up $65,470 (+91%) from 2016

Revenue

Up

$3,338,363

Up $112,534 (+3.5%) from 2016

Expenses

Up

$3,098,035

Up $218,155 (+7.6%) from 2016

Net Income

Down

$240,328

Down $105,621 (-31%) from 2016

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2010: $4,730,655Liabilities 2010: $481,070Net Assets 2010: $4,249,5852010Assets 2011: $4,961,554Liabilities 2011: $448,227Net Assets 2011: $4,513,3272011Assets 2012: $5,008,841Liabilities 2012: $403,809Net Assets 2012: $4,605,0322012Assets 2013: $5,113,464Liabilities 2013: $475,613Net Assets 2013: $4,637,8512013Assets 2014: $5,373,826Liabilities 2014: $293,611Net Assets 2014: $5,080,2152014Assets 2016: $5,854,900Liabilities 2016: $72,222Net Assets 2016: $5,782,6782016Assets 2017: $6,311,612Liabilities 2017: $137,692Net Assets 2017: $6,173,9202017Assets 2018: $6,395,027Liabilities 2018: $125,109Net Assets 2018: $6,269,9182018Assets 2019: $6,657,512Liabilities 2019: $215,089Net Assets 2019: $6,442,4232019Assets 2020: $7,413,918Liabilities 2020: $489,761Net Assets 2020: $6,924,1572020Assets 2021: $8,250,063Liabilities 2021: $272,805Net Assets 2021: $7,977,2582021Assets 2022: $10,184,157Liabilities 2022: $622,062Net Assets 2022: $9,562,0952022Assets 2024: $16,488,879Liabilities 2024: $5,238,074Net Assets 2024: $11,250,8052024

Highlighted filing

2017

Assets$6,311,612
Liabilities$137,692
Net Assets$6,173,920

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $3,298,0812010Expenses 2011: $3,160,9952011Expenses 2012: $2,662,2672012Expenses 2013: $2,906,3622013Revenue 2014: $3,166,138Expenses 2014: $2,739,565Net Income 2014: $426,5732014Revenue 2016: $3,225,829Expenses 2016: $2,879,880Net Income 2016: $345,9492016Revenue 2017: $3,338,363Expenses 2017: $3,098,035Net Income 2017: $240,3282017Revenue 2018: $3,391,577Expenses 2018: $3,261,562Net Income 2018: $130,0152018Revenue 2019: $3,516,349Expenses 2019: $3,405,878Net Income 2019: $110,4712019Revenue 2020: $4,066,570Expenses 2020: $3,700,446Net Income 2020: $366,1242020Revenue 2021: $4,603,620Expenses 2021: $3,918,370Net Income 2021: $685,2502021Revenue 2022: $6,607,320Expenses 2022: $4,429,369Net Income 2022: $2,177,9512022Revenue 2024: $6,368,365Expenses 2024: $6,401,567Net Income 2024: -$33,2022024

Highlighted filing

2017

Revenue$3,338,363
Expenses$3,098,035
Net Income$240,328
Jump To
Filing Snapshot
Filing Period
Aug 1, 2016 to Jul 31, 2017
Signed
Jun 12, 2018
Return Version
2016v3.0
Gross Receipts
$3,367,992
Mission and Program Overview

Mission

Provide non-discriminatory private religious elementary school education for 429 students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,742,652$3,201,102▲ $458,450
Land, Buildings, and Equipment, Net$2,568,864$2,552,513▼ $16,351
Savings and Temporary Cash Investments$423,066$389,352▼ $33,714
Prepaid Expenses and Deferred Charges$33,176$46,909▲ $13,733
Cash and Non-Interest-Bearing Accounts$5,203$8,055▲ $2,852
Total Assets$5,854,900$6,311,612▲ $456,712
Other Assets Total$81,939$113,681▲ $31,742
Liabilities
Other Liabilities$51,336$119,410▲ $68,074
Accounts Payable and Accrued Expenses$20,886$18,282▼ $2,604
Total Liabilities$72,222$137,692▲ $65,470
Net Assets / Fund Balance
Unrestricted Net Assets$5,416,199$5,767,457▲ $351,258
Permanently Rstr Net Assets$368,419$389,444▲ $21,025
Temporarily Rstr Net Assets$-1,940$17,019▲ $18,959
Total Net Assets Fund Balance$5,782,678$6,173,920▲ $391,242
Total Liabilities and Net Assets / Fund Balance$5,854,900$6,311,612▲ $456,712

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,348,689$2,028,765$4,377,454
Equipment$158,550$536,281$694,831
Other Land Buildings$45,274$437,961$483,235

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$2,769,425$146,025▲ $334,155$56,256$3,193,349
2015$2,621,990$159,868▲ $9,200$21,633$2,769,425
2014$2,422,537$124,281▲ $96,054$20,882$2,621,990
2013$2,117,349$254,940▲ $181,773$131,525$2,422,537
2012$1,921,706$247,384▲ $98,044$149,785$2,117,349
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Bob PaynePrincipalFT$75,215$16,792$92,007

Board Members and Trustees

NameTitle
John SurowiecPresident
Ryan TerpstraVice President
Bridget DeYoungDirector
Dan AardsmaDirector
Dwayne EvenhouseDirector
Gary MeterDirector
Kyle Van ProoyenDirector
Randy DeVriesAssistant Treasurer
Dave BosmanSecretary
Jim BandstraTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$475,316
Program Service Revenue
$2,749,598
Investment Income
$75,716
Other Revenue
$37,733
All Other Contributions
$418,614
Change in Net Assets
$240,328

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$37,452Cost
Other Non Cash Contri Table$600Cost
Total Noncash Contributions$38,052-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,182,546
Other Expenses$915,489
Total Fundraising Expense$20,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,325,204$287,036$20,000$1,632,240
Depreciation Depletion$213,483$11,236-$224,719
Other Employee Benefits$159,960$45,308-$205,268
Payroll Taxes$98,217$25,751-$123,968
Pension Plan Contributions$93,607$26,472-$120,079
Current Officers, Directors, Trustees, and Key Employees-$100,991-$100,991
Occupancy$96,066$4,200-$100,266
Information Technology$38,415$38,415-$76,830
Office Expenses$50,596$20,199-$70,795
All Other Expenses$26,086$26,950-$53,036
Insurance$44,850--$44,850
Other Expenses$41,991$14,925-$41,991
Fees for Services Accounting$1,796$12,588-$14,384
Conferences and Meetings$3,342--$3,342
Total Functional Expenses$2,454,000$624,035$20,000$3,098,035
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$38,127
Fundraising Direct Expenses$29,629
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction to Raise Money for School$94,829$38,127$29,629$8,498
Total Events$94,829$38,127$29,629$8,498
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Revenue$92,612
Annuities Payable$26,798
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

Members of the association for christian instruction must be 18 years of age or over, members of a reformed church and who accept the historic creeds of the reformed churches, and who have made an annual contribution to any fund of the association for christian instruction in the preceding year, from a date 60 days prior to each annual meeting greater than $10.

Form 990, Part VI, Section A, line 7A

Members of the association for christian instruction annually elect the board of directors.

Form 990, Part VI, Section A, line 7B

Members of the association for christian instruction must approve changes in bylaws recommended by the board of directors at their annual meeting. Each member gets 1 vote and items are passed by the majority present at the meeting.

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

The administrator reviews and signs form 990 prior to filing.

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

The board of directors monitors and enforces compliance with the conflict of interest policy by an annual review.

Form 990, Part VI, Section B, line 15A

The board of directors determines and approves the compensation of the school's administrator on an annual basis. Data of comparable positions at similar organizations is used along with the adminstrator's qualifications and experience.

Form 990, Part VI, Section C, line 19

The school makes its governing documents, conflict of interest policy, and financial statements available upon request.

FORM 990, PART VI, SECTION B, LINE 12C:

Only the board of directors is required to annually disclose any conflict of interests.

FORM 990, PART VIII, LINE 7A, SECURITIES:

The investment broker only records the net gain or loss on sales of securities; no proceeds are reported to the organization. Therefore, the net gain was reported as the sale of the securities as well as the total gain.

Filing and Contact Details

Filer

Filer Name
Association for Christian Instruction
EIN
35-0898393
Phone
2198380356
Address
3040 Ridge Road, Highland, IN 46322
Doing Business As
Highland Christian School

Signing Officer

Name
Robert D Payne
Title
Administrator
Phone
2198380356
Signed
2018-06-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert D Payne
Formed
1909
Legal Domicile
In
Voting Board Members
10
Independent Board Members
10
Employees
90
Volunteers
200

Preparer

Firm
Swartz Retson & Co PC
Address
235 E 86th Avenue, Merrillville, IN 46410
Preparer
Barbara J VanProoyen
Phone
2197693616
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

Allowance for Uncollectible Accounts -18,000.

Form 990, Part XII, Line 2C:

The finance committee assumes responsibility for oversight of the audit or review of the financial statements and the selection of an independent accountant. There has been no change in the process from the prior year.

FORM 990, PART XI, LINE 1:

The school uses the cash basis of accounting modified by recording tuition receivables and accounts payable. The principle difference between this basis and gaap is there is no allowance for uncollectible accounts.

Financial Statement Notes

Part V, Line 4:

The purpose of the endowment fund is to receive, accumulate, manage, invest, and disburse capital funds and properties entrusted to it and the income therefrom for the exclusive use and benefit of the Association for Christian Instruction.

Part X, Line 2:

THE SCHOOL AND SERVANT PARTNERS IN CHRISTIAN EDUCATION, INC. ARE TAX-EXEMPT ORGANIZATIONS UNDER SECTION 501(c)(3) OF THE INTERNAL REVENUE CODE AND, EXCEPT TO THE EXTENT THE SCHOOL AND SERVANT PARTNERS IN CHRISTIAN EDUCATION HAVE UNRELATED BUSINESS INCOME, ARE EXEMPT FROM FEDERAL INCOME TAXES. THERE IS NO PROVISION FOR INCOME TAXES IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS AS THE SCHOOL AND SERVANT PARTNERS IN CHRISTIAN EDUCATION HAD NO UNRELATED BUSINESS INCOME ACTIVITY FOR THE YEARS ENDED JULY 31, 2017 AND 2016. IN ADDITION, THE SCHOOL AND SERVANT PARTNERS IN CHRISTIAN EDUCATION EACH QUALIFY FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(b)(1)(A) AND EACH HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(a)(2). THE SCHOOL AND SERVANT PARTNERS IN CHRISTIAN EDUCATION HAVE NO UNCERTAIN TAX POSITIONS AS OF JULY 31, 2017 AND 2016.

Raw XML AppendixShowing 400 of 574 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
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IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt02742652
IRS990/InvestmentsPubTradedSecGrp/EOYAmt03201102
IRS990/IRPDocumentCnt011
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03003007
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02568864
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02552513
IRS990/LandBldgEquipCostOrOtherBssAmt05555520
IRS990/LegalDomicileStateCd0IN
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt00
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PROVIDE NON-DISCRIMINATORY PRIVATE RELIGIOUS ELEMENTARY SCHOOL EDUCATION FOR 429 STUDENTS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt05782678
IRS990/NetAssetsOrFundBalancesEOYAmt06173920
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt056176
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt056176
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt08498
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt08498
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt08512
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt08512
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0258854
IRS990/NoncashContributionsAmt038052
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt04200
IRS990/OccupancyGrp/ProgramServicesAmt096066
IRS990/OccupancyGrp/TotalAmt0100266
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt020199
IRS990/OfficeExpensesGrp/ProgramServicesAmt050596
IRS990/OfficeExpensesGrp/TotalAmt070795
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt081939
IRS990/OtherAssetsTotalGrp/EOYAmt0113681
IRS990/OtherChangesInNetAssetsAmt0-18000
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt045308
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0159960
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0205268
IRS990/OtherExpensesGrp/Desc0Supplies
IRS990/OtherExpensesGrp/Desc1Miscellaneous
IRS990/OtherExpensesGrp/Desc2Consumables
IRS990/OtherExpensesGrp/Desc3Student Activities
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt09964
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt114925
IRS990/OtherExpensesGrp/ProgramServicesAmt092129
IRS990/OtherExpensesGrp/ProgramServicesAmt177969
IRS990/OtherExpensesGrp/ProgramServicesAmt290289
IRS990/OtherExpensesGrp/ProgramServicesAmt341991
IRS990/OtherExpensesGrp/TotalAmt0102093
IRS990/OtherExpensesGrp/TotalAmt192894
IRS990/OtherExpensesGrp/TotalAmt290289
IRS990/OtherExpensesGrp/TotalAmt341991
IRS990/OtherLiabilitiesGrp/BOYAmt051336
IRS990/OtherLiabilitiesGrp/EOYAmt0119410
IRS990/OtherRevenueMiscGrp/BusinessCd0611600
IRS990/OtherRevenueMiscGrp/Desc0Other
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt020723
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt020723
IRS990/OtherRevenueTotalAmt020723
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt020000
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0287036
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01325204
IRS990/OtherSalariesAndWagesGrp/TotalAmt01632240
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt025751
IRS990/PayrollTaxesGrp/ProgramServicesAmt098217
IRS990/PayrollTaxesGrp/TotalAmt0123968
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt026472
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt093607
IRS990/PensionPlanContributionsGrp/TotalAmt0120079
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0368419
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0389444
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt033176
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt046909
IRS990/PrincipalOfficerNm0Robert D Payne
IRS990/PriorPeriodAdjustmentsAmt0-89940
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0Tuition
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02749598
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02749598
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0576630
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt08222
IRS990/PYOtherExpensesAmt0790662
IRS990/PYOtherRevenueAmt054493
IRS990/PYProgramServiceRevenueAmt02586484
IRS990/PYRevenuesLessExpensesAmt0345949
IRS990/PYSalariesCompEmpBnftPaidAmt02089218
IRS990/PYTotalExpensesAmt02879880
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03225829
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0240328
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt08512
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02778833
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0423066
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0389352
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.87300
IRS990ScheduleD/BuildingsGrp/BookValueAmt02348689
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02028765
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04377454
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt02769425
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0146025
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt03193349
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0334155
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt056256
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt02621990
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0159868
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt02769425
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt09200
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt021633
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt02422537
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0124281
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt02621990
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt096054
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt020882
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt02117349
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0254940
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt02422537
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0181773
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0131525
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01921706
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0247384
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt02117349
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt098044
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0149785
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0158550
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0536281
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0694831
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt045274
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0437961
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0483235
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt026798
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt192612
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Annuities Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Deferred Revenue
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.12200
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The purpose of the endowment fund is to receive, accumulate, manage, invest, and disburse capital funds and properties entrusted to it and the income therefrom for the exclusive use and benefit of the Association for Christian Instruction.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL AND SERVANT PARTNERS IN CHRISTIAN EDUCATION, INC. ARE TAX-EXEMPT ORGANIZATIONS UNDER SECTION 501(c)(3) OF THE INTERNAL REVENUE CODE AND, EXCEPT TO THE EXTENT THE SCHOOL AND SERVANT PARTNERS IN CHRISTIAN EDUCATION HAVE UNRELATED BUSINESS INCOME, ARE EXEMPT FROM FEDERAL INCOME TAXES. THERE IS NO PROVISION FOR INCOME TAXES IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS AS THE SCHOOL AND SERVANT PARTNERS IN CHRISTIAN EDUCATION HAD NO UNRELATED BUSINESS INCOME ACTIVITY FOR THE YEARS ENDED JULY 31, 2017 AND 2016. IN ADDITION, THE SCHOOL AND SERVANT PARTNERS IN CHRISTIAN EDUCATION EACH QUALIFY FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(b)(1)(A) AND EACH HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(a)(2). THE SCHOOL AND SERVANT PARTNERS IN CHRISTIAN EDUCATION HAVE NO UNCERTAIN TAX POSITIONS AS OF JULY 31, 2017 AND 2016.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part X, Line 2:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.00500
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02552513
IRS990ScheduleD/TotalLiabilityAmt0119410
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THERE IS NO CURRENT SOLICITATION PROGRAM; ANY NEW STUDENT APPLICATIONS ARE ACCEPTED BASED ON SCHOOL CAPACITY
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.5$5.24$11.3$6.37$6.40$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.2$0.62$9.56$6.61$4.43$2.18
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.25$0.27$7.98$4.60$3.92$0.69
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.41$0.49$6.92$4.07$3.70$0.37
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.66$0.22$6.44$3.52$3.41$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.40$0.13$6.27$3.39$3.26$0.13
2017Detailed filing. Detailed filing data is available for this year.$6.31$0.14$6.17$3.34$3.10$0.24
2016Detailed filing. Detailed filing data is available for this year.$5.85$0.07$5.78$3.23$2.88$0.35
2014Detailed filing. Detailed filing data is available for this year.$5.37$0.29$5.08$3.17$2.74$0.43
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.11$0.48$4.64$2.91
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.01$0.40$4.61$2.66
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.96$0.45$4.51$3.16
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.73$0.48$4.25$3.30
Peer Organizations

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