Civic Intelligence

Academy of Christ

990 • Fiscal year 2013 • EIN 35-2275749

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 13, 2014

3615 164th Place SE98008

(425) 747-0889

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

87th percentile

36%

Higher net margin than 87% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

80th percentile

35%

Faster asset growth than 80% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

75th percentile

25%

Faster revenue growth than 75% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Assets

Up

$282,632

Up $73,172 (+35%) from 2012

Net Assets

Up

$282,632

Up $73,172 (+35%) from 2012

Liabilities

Flat

$0

Flat from 2012

Revenue

Up

$200,955

Up $39,737 (+25%) from 2012

Expenses

Up

$127,783

Up $33,505 (+36%) from 2012

Net Income

Up

$73,172

Up $6,232 (+9.3%) from 2012

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $102,170Liabilities 2010: $0Net Assets 2010: $102,1702010Assets 2011: $142,520Liabilities 2011: $0Net Assets 2011: $142,5202011Assets 2012: $209,460Liabilities 2012: $0Net Assets 2012: $209,4602012Assets 2013: $282,632Liabilities 2013: $0Net Assets 2013: $282,6322013Assets 2014: $385,640Liabilities 2014: $0Net Assets 2014: $385,6402014Assets 2015: $522,418Liabilities 2015: $0Net Assets 2015: $522,4182015Assets 2016: $556,980Liabilities 2016: $0Net Assets 2016: $556,9802016Assets 2017: $519,768Liabilities 2017: $0Net Assets 2017: $519,7682017Assets 2018: $537,569Liabilities 2018: $0Net Assets 2018: $537,5692018Assets 2019: $441,275Liabilities 2019: $0Net Assets 2019: $441,2752019Assets 2020: $434,689Liabilities 2020: $0Net Assets 2020: $434,6892020Assets 2021: $377,232Liabilities 2021: $0Net Assets 2021: $377,2322021Assets 2022: $309,013Liabilities 2022: $0Net Assets 2022: $309,0132022Assets 2023: $200,323Liabilities 2023: $0Net Assets 2023: $200,3232023Assets 2024: $200,610Liabilities 2024: $0Net Assets 2024: $200,6102024

Highlighted filing

2013

Assets$282,632
Liabilities$0
Net Assets$282,632

Operations Trend

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

$300K$200K$100K$0-$100K-$200KRevenue 2010: $125,007Expenses 2010: $121,387Net Income 2010: $3,6202010Expenses 2011: $164,1392011Revenue 2012: $161,218Expenses 2012: $94,278Net Income 2012: $66,9402012Revenue 2013: $200,955Expenses 2013: $127,783Net Income 2013: $73,1722013Revenue 2014: $198,344Expenses 2014: $95,336Net Income 2014: $103,0082014Revenue 2015: $197,763Expenses 2015: $60,985Net Income 2015: $136,7782015Revenue 2016: $178,400Expenses 2016: $143,838Net Income 2016: $34,5622016Revenue 2017: $116,735Expenses 2017: $154,950Net Income 2017: -$38,2152017Revenue 2018: $135,808Expenses 2018: $118,007Net Income 2018: $17,8012018Revenue 2019: $75,134Expenses 2019: $171,428Net Income 2019: -$96,2942019Revenue 2020: $113,611Expenses 2020: $120,237Net Income 2020: -$6,6262020Revenue 2021: $83,075Expenses 2021: $140,532Net Income 2021: -$57,4572021Revenue 2022: $61,489Expenses 2022: $129,708Net Income 2022: -$68,2192022Revenue 2023: $93,096Expenses 2023: $201,786Net Income 2023: -$108,6902023Revenue 2024: $81,202Expenses 2024: $80,915Net Income 2024: $2872024

Highlighted filing

2013

Revenue$200,955
Expenses$127,783
Net Income$73,172
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 13, 2014
Return Version
2013v3.0
Gross Receipts
$200,955
Mission and Program Overview

Mission

Academy of christ is organized and operated exclusively for religious and educational purposes, to further the religious knowledge of those seeking instruction.

Religious and educational, to further the religious knowledge of those seeking instruction.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$209,460$282,632▲ $73,172
Savings and Temporary Cash Investments$147,699$211,989▲ $64,290
Cash and Non-Interest-Bearing Accounts$61,761$70,643▲ $8,882
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$209,460$282,632▲ $73,172
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$209,460$282,632▲ $73,172
Total Liabilities and Net Assets / Fund Balance$209,460$282,632▲ $73,172
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jonathan D PongChairman
Peter C LiuPresident
Erick M WuVice Chairman
Robert Y TingVice President
Kai Kwong LauBoard Member
Kwok Hin WongDean of Curriculum
Hon Sin WongSecretary
Timothy T KwokTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$200,895
Program Service Revenue
$0
Investment Income
$60
Other Revenue
$0
All Other Contributions
$200,895
Change in Net Assets
$73,172
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$75,783
Grants and Similar Amounts Paid$52,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$64,587--$64,587
Grants to Domestic Orgs$27,500--$27,500
Foreign Grants$24,500--$24,500
Fees for Services Accounting-$3,926-$3,926
All Other Expenses-$1,700-$1,700
Other Expenses-$10-$10
Total Functional Expenses$116,587$11,196$0$127,783
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
51-0192457-501(c)(3)General Support$27,500

International Summary

Offices
0
Employees
0
Spending
$30,000

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
Yes

International Activities

RegionActivityServicesOfficesEmployeesSpending
East Asia and the PacificGrants-00$24,500
East Asia and the PacificReim. for Admin-00$5,500
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

All board members are provided a copy of form 990 for review before it is filed with the irs.

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

The board of directors is covered by the conflict of interest policy. The board has a practice that it is the responsibility of all board members to continually monitor and disclose any new or potential conflict of interest concerns on an ongoing basis. When a conflict of interest occurs, the board determines if there is a conflict of interest, reviews it, and determines if the member(s) involved should be excluded from the particular conversation or vote.

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

EIN
35-2275749
Phone
4257470889

Signing Officer

Name
Jonathan D Pong
Title
Chairman of Board of Directors
Phone
4257470889
Signed
2014-08-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jonathan D Pong
Formed
2002
Legal Domicile
Wa
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
13

Preparer

Preparer
Karen L Dunn
Phone
4254544919
Supplemental Narrative

Additional Explanations

FORM 990, PART I, LINE 6:

There are eight members of the board, one accounting staff and four teaching assistants performed their services uncompensated.

Form 990, Part IX, Line 11G

Education gratitude: program service expenses 64,587. Management and general expenses 0. Fundraising expenses 0. Total expenses 64,587.

FORM 990, PART IX, LINE 11G:

Fees paid to individual instructors for their educational services.

Raw XML AppendixShowing 400 of 401 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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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0GRANTS
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1REIM. FOR ADMIN
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinutationTotalEmployeeCnt00
IRS990ScheduleF/ContinutationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/GrantRecordsMaintainedInd01
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt024500
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0WIRE TRANSFER
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0SUPPORT ANNUAL CONFERENCE
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0EAST ASIA AND THE PACIFIC
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt00
IRS990ScheduleF/SubtotalOfficesCnt00
IRS990ScheduleF/SubtotalSpentAmt030000
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0BOARD MEMBERS PERSONALLY OVERSEE THE CONFERENCE ACTIVITIES.
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION TRANSFERRED CASH OF $24,500 TO ACADEMY OF CHRIST LIMITED, A HONG KONG CHARITABLE ORGANIZATION, TO SUPPORT ANNUAL CONFERENCE IN HONG KONG.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE F, PART IV, LINE 1:
IRS990ScheduleF/Total501c3OrgCnt01
IRS990ScheduleF/TotalEmployeeCnt00
IRS990ScheduleF/TotalOfficeCnt00
IRS990ScheduleF/TotalOtherOrgCnt00
IRS990ScheduleF/TotalSpentAmt030000
IRS990ScheduleF/TransferToForeignCorpInd01
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt027500
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine10CHRISTIAN TESTIMONY MISSION INC
IRS990ScheduleI/RecipientTable/RecipientEIN0510192457
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1015120 19TH AVE
IRS990ScheduleI/RecipientTable/USAddress/City0WHITESTONE
IRS990ScheduleI/RecipientTable/USAddress/State0NY
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode011357
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0CHRISTIAN TESTIMONY MISSION INC IS A 501(C)(3) ORGANIZATION AND BOARD MEMEBERS OVERSEE THE OVERALL ACTIVITIES OF THE ORGANIZATION.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE EIGHT MEMBERS OF THE BOARD, ONE ACCOUNTING STAFF AND FOUR TEACHING ASSISTANTS PERFORMED THEIR SERVICES UNCOMPENSATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL BOARD MEMBERS ARE PROVIDED A COPY OF FORM 990 FOR REVIEW BEFORE IT IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS IS COVERED BY THE CONFLICT OF INTEREST POLICY. THE BOARD HAS A PRACTICE THAT IT IS THE RESPONSIBILITY OF ALL BOARD MEMBERS TO CONTINUALLY MONITOR AND DISCLOSE ANY NEW OR POTENTIAL CONFLICT OF INTEREST CONCERNS ON AN ONGOING BASIS. WHEN A CONFLICT OF INTEREST OCCURS, THE BOARD DETERMINES IF THERE IS A CONFLICT OF INTEREST, REVIEWS IT, AND DETERMINES IF THE MEMBER(S) INVOLVED SHOULD BE EXCLUDED FROM THE PARTICULAR CONVERSATION OR VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EDUCATION GRATITUDE: PROGRAM SERVICE EXPENSES 64,587. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 64,587.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FEES PAID TO INDIVIDUAL INSTRUCTORS FOR THEIR EDUCATIONAL SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART I, LINE 6:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0209460
IRS990/TotalAssetsEOYAmt0282632
IRS990/TotalAssetsGrp/BOYAmt0209460
IRS990/TotalAssetsGrp/EOYAmt0282632
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0200895
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt011196
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0116587
IRS990/TotalFunctionalExpensesGrp/TotalAmt0127783
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0209460
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0282632
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0116587
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt060
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0200955
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt013
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0209460
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0282632
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine103615 164TH PLACE SE
IRS990/USAddress/City0BELLEVUE
IRS990/USAddress/State0WA
IRS990/USAddress/ZIPCode098008
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.ACADEMYOFCHRIST.NET
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JONATHAN D PONG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN OF BOARD OF DIRECTORS
ReturnHeader/BusinessOfficerGrp/PhoneNum04257470889
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-08-13
ReturnHeader/Filer/BusinessName/BusinessNameLine10ACADEMY OF CHRIST
ReturnHeader/Filer/BusinessNameControlTxt0ACAD
ReturnHeader/Filer/EIN0352275749
ReturnHeader/Filer/PhoneNum04257470889
ReturnHeader/Filer/USAddress/AddressLine103615 164TH PLACE SE
ReturnHeader/Filer/USAddress/City0BELLEVUE
ReturnHeader/Filer/USAddress/State0WA
ReturnHeader/Filer/USAddress/ZIPCode098008
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0911194016
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10CLARK NUBER PS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1010900 NE 4TH STREET SUITE 1700
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0BELLEVUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode098004
ReturnHeader/PreparerPersonGrp/PhoneNum04254544919
ReturnHeader/PreparerPersonGrp/PreparationDt02014-08-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KAREN L DUNN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02014-08-14T11:04:58-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.01$0.00$2.01$0.81$0.81$0.00
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.00$0.00$2.00$0.93$2.02$1.09
2022Detailed filing. Detailed filing data is available for this year.$3.09$0.00$3.09$0.61$1.30$0.68
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.77$0.00$3.77$0.83$1.41$0.57
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.35$0.00$4.35$1.14$1.20$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.41$0.00$4.41$0.75$1.71$0.96
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.38$0.00$5.38$1.36$1.18$0.18
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.20$0.00$5.20$1.17$1.55$0.38
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.57$0.00$5.57$1.78$1.44$0.35
2015Detailed filing. Detailed filing data is available for this year.$5.22$0.00$5.22$1.98$0.61$1.37
2014Detailed filing. Detailed filing data is available for this year.$3.86$0.00$3.86$1.98$0.95$1.03
2013Detailed filing. Detailed filing data is available for this year.$2.83$0.00$2.83$2.01$1.28$0.73
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.09$0.00$2.09$1.61$0.94$0.67
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.43$0.00$1.43$1.64
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.00$1.02$1.25$1.21$0.04
Peer Organizations

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