Civic Intelligence

Association for Christian Instruction

990 • Fiscal year 2018 • EIN 35-0898393

Aug 01, 2017 to Jul 31, 2018 • Filed on Jun 11, 2019

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

22nd percentile

0.02x

Higher debt load relative to assets than 22% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

19th percentile

0.04x

Higher debt load relative to revenue than 19% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

53rd percentile

3.8%

Higher net margin than 53% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

36th percentile

$93,012

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

49th percentile

1.3%

Faster asset growth than 49% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

43rd percentile

1.6%

Faster revenue growth than 43% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Assets

Up

$6,395,027

Up $83,415 (+1.3%) from 2017

Net Assets

Up

$6,269,918

Up $95,998 (+1.6%) from 2017

Liabilities

Down

$125,109

Down $12,583 (-9.1%) from 2017

Revenue

Up

$3,391,577

Up $53,214 (+1.6%) from 2017

Expenses

Up

$3,261,562

Up $163,527 (+5.3%) from 2017

Net Income

Down

$130,015

Down $110,313 (-46%) from 2017

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

2018

Assets$6,395,027
Liabilities$125,109
Net Assets$6,269,918

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

2018

Revenue$3,391,577
Expenses$3,261,562
Net Income$130,015
Jump To
Filing Snapshot
Filing Period
Aug 1, 2017 to Jul 31, 2018
Signed
Jun 11, 2019
Return Version
2017v2.3
Gross Receipts
$3,430,354
Mission and Program Overview

Mission

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

Provide non-discriminatory private religious elementary school education for 436 students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,201,102$3,433,733▲ $232,631
Land, Buildings, and Equipment, Net$2,552,513$2,428,426▼ $124,087
Savings and Temporary Cash Investments$389,352$474,260▲ $84,908
Prepaid Expenses and Deferred Charges$46,909$38,183▼ $8,726
Cash and Non-Interest-Bearing Accounts$8,055$11,801▲ $3,746
Total Assets$6,311,612$6,395,027▲ $83,415
Other Assets Total$113,681$8,624▼ $105,057
Liabilities
Other Liabilities$119,410$107,278▼ $12,132
Accounts Payable and Accrued Expenses$18,282$17,831▼ $451
Total Liabilities$137,692$125,109▼ $12,583
Net Assets / Fund Balance
Unrestricted Net Assets$5,767,457$5,862,568▲ $95,111
Permanently Rstr Net Assets$389,444$390,859▲ $1,415
Temporarily Rstr Net Assets$17,019$16,491▼ $528
Total Net Assets Fund Balance$6,173,920$6,269,918▲ $95,998
Total Liabilities and Net Assets / Fund Balance$6,311,612$6,395,027▲ $83,415

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,221,627$2,155,827$4,377,454
Equipment$184,266$619,857$804,123
Other Land Buildings$22,533$360,429$382,962

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$3,193,349$172,882▲ $204,120$141,063$3,429,288
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Bob PaynePrincipalFT$76,643$16,369$93,012

Board Members and Trustees

NameTitle
John SurowiecPresident
Randy DevriesVice President
Bridget DeyoungDirector
Dan AardsmaDirector
Henry GrootDirector
Keith BoenderDirector
Kyle Van ProoyenDirector
Tim SpoelmanAssistant Treasurer
Gladys Van TilSecretary
Dave BosmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$475,003
Program Service Revenue
$2,739,071
Investment Income
$137,753
Other Revenue
$39,750
All Other Contributions
$411,861
Change in Net Assets
$130,015

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$42,822Cost
Other Non Cash Contri Table$2,697Cost
Total Noncash Contributions$45,519-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,159,660
Other Expenses$1,101,902
Total Fundraising Expense$20,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,245,824$274,070$20,000$1,539,894
Depreciation Depletion$221,710$11,669-$233,379
Other Employee Benefits$168,531$48,464-$216,995
Pension Plan Contributions$138,467$41,960-$180,427
Occupancy$148,671$6,622-$155,293
Payroll Taxes$90,939$26,264-$117,203
Fees for Services Other$114,610--$114,610
Current Officers, Directors, Trustees, and Key Employees-$105,141-$105,141
Information Technology$42,832$42,832-$85,664
All Other Expenses$43,751$27,635-$71,386
Other Expenses$61,118$14,748-$61,118
Insurance$50,640--$50,640
Office Expenses$34,931$12,426-$47,357
Fees for Services Accounting$6,506$5,187-$11,693
Conferences and Meetings$3,560--$3,560
Total Functional Expenses$2,614,413$627,149$20,000$3,261,562
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$44,972
Fundraising Direct Expenses$38,777
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction to Raise Money for School$108,114$44,972$38,777$6,195
Total Events$108,114$44,972$38,777$6,195
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$81,296
Annuities Payable$25,982
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
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
2019-06-11
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
85
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, 2018 and 2017. 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, 2018 and 2017.

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IRS990/InsuranceGrp/ProgramServicesAmt050640
IRS990/InsuranceGrp/TotalAmt050640
IRS990/InvestmentIncomeGrp/ExclusionAmt029345
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt029345
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt03201102
IRS990/InvestmentsPubTradedSecGrp/EOYAmt03433733
IRS990/IRPDocumentCnt012
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03136113
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02552513
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02428426
IRS990/LandBldgEquipCostOrOtherBssAmt05564539
IRS990/LegalDomicileStateCd0IN
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
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 436 STUDENTS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt06173920
IRS990/NetAssetsOrFundBalancesEOYAmt06269918
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0108408
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0108408
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt06195
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt06195
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt03797
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt03797
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt083262
IRS990/NoncashContributionsAmt045519
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt06622
IRS990/OccupancyGrp/ProgramServicesAmt0148671
IRS990/OccupancyGrp/TotalAmt0155293
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt012426
IRS990/OfficeExpensesGrp/ProgramServicesAmt034931
IRS990/OfficeExpensesGrp/TotalAmt047357
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0113681
IRS990/OtherAssetsTotalGrp/EOYAmt08624
IRS990/OtherChangesInNetAssetsAmt0-18000
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt048464
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0168531
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0216995
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc2CONSUMABLES
IRS990/OtherExpensesGrp/Desc3STUDENT HELP
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt010131
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt114748
IRS990/OtherExpensesGrp/ProgramServicesAmt0104398
IRS990/OtherExpensesGrp/ProgramServicesAmt164844
IRS990/OtherExpensesGrp/ProgramServicesAmt273081
IRS990/OtherExpensesGrp/ProgramServicesAmt361118
IRS990/OtherExpensesGrp/TotalAmt0114529
IRS990/OtherExpensesGrp/TotalAmt179592
IRS990/OtherExpensesGrp/TotalAmt273081
IRS990/OtherExpensesGrp/TotalAmt361118
IRS990/OtherLiabilitiesGrp/BOYAmt0119410
IRS990/OtherLiabilitiesGrp/EOYAmt0107278
IRS990/OtherRevenueMiscGrp/BusinessCd0611600
IRS990/OtherRevenueMiscGrp/Desc0OTHER
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt029758
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt029758
IRS990/OtherRevenueTotalAmt029758
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt020000
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0274070
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01245824
IRS990/OtherSalariesAndWagesGrp/TotalAmt01539894
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt026264
IRS990/PayrollTaxesGrp/ProgramServicesAmt090939
IRS990/PayrollTaxesGrp/TotalAmt0117203
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt041960
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0138467
IRS990/PensionPlanContributionsGrp/TotalAmt0180427
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0389444
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0390859
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt046909
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt038183
IRS990/PrincipalOfficerNm0ROBERT D PAYNE
IRS990/PriorPeriodAdjustmentsAmt0-99279
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02739071
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02739071
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0475316
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt075716
IRS990/PYOtherExpensesAmt0915489
IRS990/PYOtherRevenueAmt037733
IRS990/PYProgramServiceRevenueAmt02749598
IRS990/PYRevenuesLessExpensesAmt0240328
IRS990/PYSalariesCompEmpBnftPaidAmt02182546
IRS990/PYTotalExpensesAmt03098035
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03338363
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0130015
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt03797
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02772626
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0389352
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0474260
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.88120
IRS990ScheduleD/BuildingsGrp/BookValueAmt02221627
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02155827
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04377454
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt03193349
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0172882
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt03429288
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0204120
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0141063
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt02769425
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0146025
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt03193349
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0334155
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt056256
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt02621990
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0159868
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt02769425
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt09200
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt021633
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt02422537
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0124281
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt02621990
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt096054
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt020882
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt02117349
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0254940
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt02422537
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0181773
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0131525
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0184266
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0619857
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0804123
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt022533
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0360429
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0382962
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt025982
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt181296
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ANNUITIES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED REVENUE
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.11400
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, 2018 AND 2017. 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, 2018 AND 2017.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.00480
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02428426
IRS990ScheduleD/TotalLiabilityAmt0107278
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
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt063142
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt063142
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt038777

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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
2018Detailed filing. Detailed filing data is available for this year.$6.40$0.13$6.27$3.39$3.26$0.13
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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