Civic Intelligence

Association for Christian Instruction

990 • Fiscal year 2020 • EIN 36-2317610

Sep 01, 2019 to Aug 31, 2020 • Filed on Jul 15, 2021

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

65th percentile

0.23x

Higher debt load relative to assets than 65% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

62nd percentile

0.23x

Higher debt load relative to revenue than 62% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

41st percentile

1.4%

Higher net margin than 41% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

54th percentile

7.4%

Faster asset growth than 54% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

63rd percentile

8.3%

Faster revenue growth than 63% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$2,063,978

Up $142,592 (+7.4%) from 2019

Net Assets

Up

$1,599,222

Up $29,581 (+1.9%) from 2019

Liabilities

Up

$464,756

Up $113,011 (+32%) from 2019

Revenue

Up

$2,055,045

Up $156,900 (+8.3%) from 2019

Expenses

Up

$2,025,464

Up $3,209 (+0.2%) from 2019

Net Income

Up

$29,581

Up $153,691 (+124%) from 2019

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

2020

Assets$2,063,978
Liabilities$464,756
Net Assets$1,599,222

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

2020

Revenue$2,055,045
Expenses$2,025,464
Net Income$29,581
Jump To
Filing Snapshot
Filing Period
Sep 1, 2019 to Aug 31, 2020
Signed
Jul 15, 2021
Return Version
2019v5.0
Gross Receipts
$2,142,814
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$1,452,080$1,375,268▼ $76,812
Cash and Non-Interest-Bearing Accounts$339,217$528,761▲ $189,544
Prepaid Expenses and Deferred Charges$30,229$107,148▲ $76,919
Accounts Receivable$62,685$35,602▼ $27,083
Inventories for Sale or Use$37,175$17,199▼ $19,976
Savings and Temporary Cash Investments-$0-
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$1,921,386$2,063,978▲ $142,592
Other Assets Total-$0-
Liabilities
Unsecured Notes Loans Payable-$214,893-
Deferred Revenue$245,324$165,865▼ $79,459
Accounts Payable and Accrued Expenses$106,421$83,998▼ $22,423
Total Liabilities$351,745$464,756▲ $113,011
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,451,164$1,500,347▲ $49,183
Net Assets With Donor Restrictions$118,477$98,875▼ $19,602
Total Net Assets Fund Balance$1,569,641$1,599,222▲ $29,581
Total Liabilities and Net Assets / Fund Balance$1,921,386$2,063,978▲ $142,592

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,344,691$1,636,149$2,980,840
Other Land Buildings$13,977$515,713$529,690
Land$16,600-$16,600

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$1,677,578-▲ $111,653-$1,654,707
2018$1,747,073-▲ $83,060-$1,677,578
2017$1,696,966-▲ $169,107-$1,747,073
2016$1,578,926-▲ $186,383-$1,696,966
2015$1,582,635-▲ $111,248-$1,578,926
Compensation and Service Providers

Board Members and Trustees

NameTitle
Scott OostmanPresident
Don HammerVice President
Al HoeksemaDirector
Bill ReinsmaDirector
Dan BossDirector
Dan LyzengaDirector
Ed De VriesDirector
Kathryn WestDirector
Melanie BenesDirector
Michael DeckingaDirector
Bill VenhuizenSecretary
Aaron TambriniTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$546,553
Program Service Revenue
$1,409,464
Investment Income
$10,797
Other Revenue
$88,231
All Other Contributions
$356,796
Change in Net Assets
$29,581
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,593,111
Other Expenses$394,743
Total Fundraising Expense$58,138
Grants and Similar Amounts Paid$37,610
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,064,330$164,718$38,012$1,267,060
Other Employee Benefits$111,067$17,189$3,966$132,222
Pension Plan Contributions$82,587$12,781$2,950$98,318
Payroll Taxes$80,230$12,416$2,865$95,511
Depreciation Depletion$69,040$12,184-$81,224
Information Technology$19,437$9,719$9,719$38,875
Grants to Domestic Individuals$37,610--$37,610
Occupancy$30,355$5,357-$35,712
Other Expenses$28,738$4,725-$28,738
Insurance-$22,665-$22,665
All Other Expenses$10,821$8,818$626$20,265
Advertising-$13,130-$13,130
Fees for Services Other-$1,085-$1,085
Total Functional Expenses$1,682,539$284,787$58,138$2,025,464
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$176,000
Fundraising Direct Expenses$87,769
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
PARENTS CLUB Activity$132,940$132,940$67,490$65,450
Golf Outing$43,060$43,060$15,039$28,021
Total Events$212,365$176,000$87,769$88,231
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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 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

The Form 990 is reviewed by management of the organization and by the treasurer prior to it being filed.

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
Kevin Ooms
Title
Treasurer
Signed
2021-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Oostman
Formed
1908
Legal Domicile
Il
Voting Board Members
12
Independent Board Members
12
Employees
55
Volunteers
175

Preparer

Firm
Paul J Smit & Associates
Address
3330 181st Place Suite 204, Lansing, IL 60438
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 $150,500 to Lansing Christian School during the year ended August 31, 2020.

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, 2020 and 2019. As of August 31, 2020 and 2019, 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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IRS990/InformationTechnologyGrp/ProgramServicesAmt019437
IRS990/InformationTechnologyGrp/TotalAmt038875
IRS990/InsuranceGrp/ManagementAndGeneralAmt022665
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IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/OccupancyGrp/TotalAmt035712
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IRS990/OtherExpensesGrp/ProgramServicesAmt131921
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IRS990/OtherExpensesGrp/ProgramServicesAmt328738
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IRS990/OtherExpensesGrp/TotalAmt231497
IRS990/OtherExpensesGrp/TotalAmt328738
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IRS990/PartialLiquidationInd0false
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IRS990/PayrollTaxesGrp/FundraisingAmt02865
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IRS990/PayrollTaxesGrp/ProgramServicesAmt080230
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt030229
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
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IRS990/ReconcilationRevenueExpnssAmt029581
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IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt016600
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt013977

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