Civic Intelligence

Association for Christian Instruction

990 • Fiscal year 2015 • EIN 36-2317610

Sep 01, 2014 to Aug 31, 2015 • Filed on Jul 14, 2016

3660 Randolph StreetLansing, IL 60438

(708) 474-1700

Siviq Scores

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

Liabilities / Assets

56th percentile

0.15x

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

56th percentile

0.15x

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

44th percentile

1.0%

Higher net margin than 44% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

53rd percentile

1.3%

Faster asset growth than 53% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

52nd percentile

4.0%

Faster revenue growth than 52% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$1,864,611

Up $23,793 (+1.3%) from 2014

Net Assets

Up

$1,589,184

Up $19,577 (+1.2%) from 2014

Liabilities

Up

$275,427

Up $4,216 (+1.6%) from 2014

Revenue

Up

$1,898,419

Up $72,900 (+4.0%) from 2014

Expenses

Up

$1,878,842

Up $73,405 (+4.1%) from 2014

Net Income

Down

$19,577

Down $505 (-2.5%) from 2014

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 2014: $1,840,818Liabilities 2014: $271,211Net Assets 2014: $1,569,6072014Assets 2015: $1,864,611Liabilities 2015: $275,427Net Assets 2015: $1,589,1842015Assets 2016: $1,919,322Liabilities 2016: $342,841Net Assets 2016: $1,576,4812016Assets 2017: $2,022,662Liabilities 2017: $287,840Net Assets 2017: $1,734,8222017Assets 2018: $2,001,317Liabilities 2018: $307,566Net Assets 2018: $1,693,7512018Assets 2019: $1,921,386Liabilities 2019: $351,745Net Assets 2019: $1,569,6412019Assets 2020: $2,063,978Liabilities 2020: $464,756Net Assets 2020: $1,599,2222020Assets 2021: $2,048,929Liabilities 2021: $257,233Net Assets 2021: $1,791,6962021Assets 2022: $1,801,342Liabilities 2022: $199,049Net Assets 2022: $1,602,2932022Assets 2024: $1,521,721Liabilities 2024: $245,003Net Assets 2024: $1,276,7182024

Highlighted filing

2015

Assets$1,864,611
Liabilities$275,427
Net Assets$1,589,184

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2014: $1,825,519Expenses 2014: $1,805,437Net Income 2014: $20,0822014Revenue 2015: $1,898,419Expenses 2015: $1,878,842Net Income 2015: $19,5772015Revenue 2016: $1,960,878Expenses 2016: $1,973,581Net Income 2016: -$12,7032016Revenue 2017: $2,195,881Expenses 2017: $2,037,540Net Income 2017: $158,3412017Revenue 2018: $2,086,856Expenses 2018: $2,127,927Net Income 2018: -$41,0712018Revenue 2019: $1,898,145Expenses 2019: $2,022,255Net Income 2019: -$124,1102019Revenue 2020: $2,055,045Expenses 2020: $2,025,464Net Income 2020: $29,5812020Revenue 2021: $2,220,788Expenses 2021: $2,028,314Net Income 2021: $192,4742021Revenue 2022: $1,975,714Expenses 2022: $2,165,117Net Income 2022: -$189,4032022Revenue 2024: $2,103,908Expenses 2024: $2,116,833Net Income 2024: -$12,9252024

Highlighted filing

2015

Revenue$1,898,419
Expenses$1,878,842
Net Income$19,577
Jump To
Filing Snapshot
Filing Period
Sep 1, 2014 to Aug 31, 2015
Signed
Jul 14, 2016
Return Version
2014v6.0
Gross Receipts
$2,665,451
Mission and Program Overview

Mission

To provide a christian education for students in grades k-8.

To provide a christian education to children in grades k-8.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,035,965$1,006,236▼ $29,729
Cash and Non-Interest-Bearing Accounts$645,040$698,250▲ $53,210
Accounts Receivable$54,123$54,310▲ $187
Inventories for Sale or Use$42,447$48,937▲ $6,490
Prepaid Expenses and Deferred Charges$33,446$40,210▲ $6,764
Savings and Temporary Cash Investments$29,797$16,668▼ $13,129
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$1,840,818$1,864,611▲ $23,793
Other Assets Total-$0-
Liabilities
Deferred Revenue$191,156$195,186▲ $4,030
Accounts Payable and Accrued Expenses$62,705$66,236▲ $3,531
Other Liabilities$17,350$14,005▼ $3,345
Total Liabilities$271,211$275,427▲ $4,216
Net Assets / Fund Balance
Unrestricted Net Assets$1,514,959$1,436,995▼ $77,964
Temporarily Rstr Net Assets$54,648$152,189▲ $97,541
Total Net Assets Fund Balance$1,569,607$1,589,184▲ $19,577
Total Liabilities and Net Assets / Fund Balance$1,840,818$1,864,611▲ $23,793

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$942,621$1,315,821$2,258,442
Other Land Buildings$47,015$602,246$649,261
Land$16,600-$16,600

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$1,728,810-▲ $3,825-$1,582,635
2013$1,445,659$50,000▲ $233,151-$1,728,810
2012$1,357,755-▲ $157,904-$1,445,659
2011$1,295,372-▲ $132,383-$1,357,755
2010$1,278,980$336▲ $111,056-$1,295,372
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$583,005
Program Service Revenue
$1,268,274
Investment Income
$-77,561
Other Revenue
$124,701
All Other Contributions
$450,005
Change in Net Assets
$19,577

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,898,419
Total Revenue per Audited Statements
$1,898,419
Total Revenue per Form 990
$1,898,419
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,311,487
Other Expenses$544,588
Total Fundraising Expense$56,438
Grants and Similar Amounts Paid$22,767
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$859,724$133,053$30,704$1,023,481
Other Employee Benefits$115,867$17,932$4,138$137,937
Payroll Taxes$64,221$9,939$2,294$76,454
Pension Plan Contributions$61,837$9,570$2,208$73,615
Depreciation Depletion$54,540$9,625-$64,165
All Other Expenses$41,433$18,981$606$61,020
Other Expenses$38,913$16,487$16,488$38,913
Occupancy$32,145$5,673-$37,818
Grants to Domestic Individuals$22,767--$22,767
Insurance-$17,787-$17,787
Advertising-$14,156-$14,156
Conferences and Meetings-$2,450-$2,450
Fees for Services Accounting-$1,522-$1,522
Interest$948--$948
Total Functional Expenses$1,565,229$257,175$56,438$1,878,842

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,878,842
Total Expenses per Audited Statements$1,878,842
Total Expenses per Form 990$1,878,842
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$812,246
Fundraising Direct Expenses$687,545
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
C.a.r.t. Program$594,874$594,874$593,911$963
Parents Club - Auction$148,829$148,829$73,562$75,267
Total Events$812,246$812,246$687,545$124,701
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital lease obligation$14,005
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

two board members have a family relationship in that they are brother-in-laws.

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Association members are school supporters who are committed to biblical, christ-centered education; are members of an evangelical, biblically-based church; and are in agreement with, and support the organization's constitution and the school's mission.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

The current board of directors reviews the names of potential candidates to serve on the board. These candidates' names are brought to the association for election by the vote of the association.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

The members of the association have given the board of directors complete control of the organization. In practicality,it is wise, in certain circumstances, to seek the direction of the association in matters that involve signicant dollars, are unusual and/or are infrequent in nature. Board decisions that would normally be brought to the association for approval would be those that involve land purchases, building construction, or changes to bylaws. In addition, the annual budget is brought to the association for approval.

Form 990, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The board of directors annually approve a salary schedule, and approve all annual increases for the principal and other key employees.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The board of directors annually approve a salary schedule, and approve all annual increases for administration, faculty and staff.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The association's organizing documents and forms 990 are available upon request from the main office of the school.

Filing and Contact Details

Filer

Filer Name
Association for Christian Instruction
EIN
36-2317610
Phone
7084741700
Address
3660 RANDOLPH STREET, LANSING, IL 60438

Signing Officer

Name
Josh Zylstra
Title
Vice President
Signed
2016-07-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Eenigenburg
Formed
1908
Legal Domicile
Il
Voting Board Members
13
Independent Board Members
13
Employees
47
Volunteers
225

Preparer

Firm
Paul J Smit & Associates
Address
3330 181st Place Suite 204, Lansing, IL 60438-2300
Preparer
Paul J Smit
Phone
7088891099
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

The Lansing Christian School Foundation holds investments which are board-designated funds functioning as endowments. The purpose of the endowment funds is to provide long-term financial support to the Association for Christian Instruction (d/b/a Lansing Christian School). The Foundation has a policy of appropriating for distribution to the Association for Christian Instruction (d/b/a Lansing Christian School) each year between 4.5% and 5% of the average fair value of the endowment based on the most recent five calendar year ends. The Foundation made a contribution/grant of $133,000 to Lansing Christian School during the year ended August 31, 2015.

Part X : FIN48 Footnote

The School is a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code and, except to the extent the School has unrelated business income, is exempt from federal income taxes. There is no provision for income taxes in the accompanying financial statements as the School had no unrelated business income activity for the years ended August 31, 2015 and 2014. As of August 31, 2015 and 2014, the School had no uncertain tax positions. In addition, the School qualifies for the charitable contribution deduction under Section 170(b)(1)(A) and has been classified as an organization other than a private foundation under Section 509(a)(2).

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Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)3 • $1M-$5M nonprofits