Civic Intelligence

Naperville Christian Academy

990 • Fiscal year 2017 • EIN 36-4383292

Jul 01, 2016 to Jun 30, 2017 • Filed on Feb 06, 2018

1451 RAYMOND DR Room 200Naperville, IL 60563

(630) 637-9622

Siviq Scores

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

Liabilities / Assets

91st percentile

0.82x

Higher debt load relative to assets than 91% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

70th percentile

0.14x

Higher debt load relative to revenue than 70% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

52nd percentile

4.3%

Higher net margin than 52% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

83rd percentile

29%

Faster asset growth than 83% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

62nd percentile

12%

Faster revenue growth than 62% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$142,704

Up $31,993 (+29%) from 2016

Net Assets

Up

$25,261

Up $37,359 (+309%) from 2016

Liabilities

Down

$117,443

Down $5,366 (-4.4%) from 2016

Revenue

Up

$867,358

Up $90,535 (+12%) from 2016

Expenses

Up

$829,999

Up $72,599 (+9.6%) from 2016

Net Income

Up

$37,359

Up $17,936 (+92%) from 2016

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2012: $73,274Liabilities 2012: $67,075Net Assets 2012: $6,1992012Assets 2013: $43,741Liabilities 2013: $107,010Net Assets 2013: -$63,2692013Assets 2014: $46,097Liabilities 2014: $69,758Net Assets 2014: -$23,6612014Assets 2015: $48,560Liabilities 2015: $80,081Net Assets 2015: -$31,5212015Assets 2016: $110,711Liabilities 2016: $122,809Net Assets 2016: -$12,0982016Assets 2017: $142,704Liabilities 2017: $117,443Net Assets 2017: $25,2612017Assets 2018: $99,989Liabilities 2018: $39,543Net Assets 2018: $60,4462018Assets 2019: $111,576Liabilities 2019: $27,011Net Assets 2019: $84,5652019Assets 2020: $320,695Liabilities 2020: $28,164Net Assets 2020: $292,5312020Assets 2021: $440,112Liabilities 2021: $42,904Net Assets 2021: $397,2082021Assets 2022: $570,953Liabilities 2022: $13,463Net Assets 2022: $557,4902022Assets 2023: $571,444Liabilities 2023: $22,346Net Assets 2023: $549,0982023Assets 2024: $507,017Liabilities 2024: $9,999Net Assets 2024: $497,0182024Assets 2025: $281,646Liabilities 2025: $82,970Net Assets 2025: $198,6762025

Highlighted filing

2017

Assets$142,704
Liabilities$117,443
Net Assets$25,261

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2012: $518,9912012Expenses 2013: $818,2982013Revenue 2014: $772,359Expenses 2014: $732,488Net Income 2014: $39,8712014Revenue 2015: $738,651Expenses 2015: $745,627Net Income 2015: -$6,9762015Revenue 2016: $776,823Expenses 2016: $757,400Net Income 2016: $19,4232016Revenue 2017: $867,358Expenses 2017: $829,999Net Income 2017: $37,3592017Revenue 2018: $978,041Expenses 2018: $942,856Net Income 2018: $35,1852018Revenue 2019: $978,982Expenses 2019: $955,503Net Income 2019: $23,4792019Revenue 2020: $1,217,422Expenses 2020: $1,009,505Net Income 2020: $207,9172020Revenue 2021: $1,250,443Expenses 2021: $1,145,766Net Income 2021: $104,6772021Revenue 2022: $1,512,933Expenses 2022: $1,352,669Net Income 2022: $160,2642022Revenue 2023: $1,416,412Expenses 2023: $1,424,804Net Income 2023: -$8,3922023Revenue 2024: $1,678,480Expenses 2024: $1,730,560Net Income 2024: -$52,0802024Revenue 2025: $1,609,129Expenses 2025: $1,907,471Net Income 2025: -$298,3422025

Highlighted filing

2017

Revenue$867,358
Expenses$829,999
Net Income$37,359
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Feb 6, 2018
Return Version
2016v3.0
Gross Receipts
$889,875
Mission and Program Overview

Mission

Provide a quality christian elementary and high school education that guides young men and women to know and love christ in every sphere of life

Operate a christian elementary and high school in naperville illinois area

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$72,764$112,492▲ $39,728
Rtn Earn Endowment Incm Other Fnds$-12,098$25,261▲ $37,359
Accounts Receivable$10,821$10,206▼ $615
Land, Buildings, and Equipment, Net$10,381$9,952▼ $429
Savings and Temporary Cash Investments$7,260$7,262▲ $2
Prepaid Expenses and Deferred Charges$9,485$2,792▼ $6,693
Total Assets$110,711$142,704▲ $31,993
Liabilities
Other Liabilities$105,162$116,398▲ $11,236
Unsecured Notes Loans Payable$15,000--
Accounts Payable and Accrued Expenses$2,647$1,045▼ $1,602
Total Liabilities$122,809$117,443▼ $5,366
Net Assets / Fund Balance
Total Net Assets Fund Balance$-12,098$25,261▲ $37,359
Total Liabilities and Net Assets / Fund Balance$110,711$142,704▲ $31,993

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,952$72,584$82,536
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$163,976
Program Service Revenue
$684,000
Investment Income
$2
Other Revenue
$19,380
All Other Contributions
$163,976
Change in Net Assets
$37,359
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$668,192
Other Expenses$161,807
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$561,045--$561,045
Occupancy$75,894--$75,894
Other Employee Benefits$65,385--$65,385
Payroll Taxes$41,762--$41,762
Office Expenses$10,678--$10,678
Advertising$7,893--$7,893
Conferences and Meetings$7,041--$7,041
Insurance$6,412--$6,412
Information Technology$4,816--$4,816
Depreciation Depletion$3,816--$3,816
Fees for Services Accounting$880--$880
Interest$451--$451
Other Expenses$244--$244
Fees for Services Management$95--$95
Total Functional Expenses$829,999$0$0$829,999
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$39,597
Fundraising Direct Expenses$22,517
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$13,555$13,555$1,263$12,292
Carnival$5,596$5,596$965$4,631
Total Events$37,346$37,346$22,685$14,661
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$116,398
Tuition Deposits-
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 Section B, Line Line 11

The tax return is available at the school for all members to view and copy

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

Before each motion is voted on, the board ask about any potential conflict of interest.

Form 990, Part VI, Section Section C, Line Line 19

Most documents for operation of the school are available at the school for the public to view.

Filing and Contact Details

Filer

Filer Name
Naperville Christian Academy
EIN
36-4383292
Phone
6306379622
Address
1451 RAYMOND DR Room 200, NAPERVILLE, IL 60563

Signing Officer

Name
John Macintyre
Title
President
Phone
6306379622
Signed
2018-02-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Macintyre
Formed
2001
Legal Domicile
Il
Voting Board Members
6
Independent Board Members
6
Employees
23

Preparer

Preparer
Mark Nawrocki
Phone
7084230777
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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt022685
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF OUTING
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0CARNIVAL
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt0616
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt078
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt0694
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt013555
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt05596
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt018195
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt037346
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt013555
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt05596
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt018195
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt037346
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt014661
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt0655
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent2Amt01974
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt02629
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt02228
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt01263
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt0965
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt05520
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt01222
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsOtherEventsAmt010392
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt017134
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The tax return is available at the school for all members to view and copy
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Before each motion is voted on, the board ask about any potential conflict of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Most documents for operation of the school are available at the school for the public to view.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section Section B, Line Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section Section B, Line Line 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section Section C, Line Line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0110711
IRS990/TotalAssetsEOYAmt0142704
IRS990/TotalAssetsGrp/BOYAmt0110711
IRS990/TotalAssetsGrp/EOYAmt0142704
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0163976
IRS990/TotalEmployeeCnt023
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0829999
IRS990/TotalFunctionalExpensesGrp/TotalAmt0829999
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0122809
IRS990/TotalLiabilitiesEOYAmt0117443
IRS990/TotalLiabilitiesGrp/BOYAmt0122809
IRS990/TotalLiabilitiesGrp/EOYAmt0117443
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-12098
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt025261
IRS990/TotalProgramServiceExpensesAmt0829999
IRS990/TotalProgramServiceRevenueAmt0684000
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0867358
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0110711
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0142704
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt015000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0628 FLOCK AVE
IRS990/USAddress/CityNm0NAPERVILLE
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd060565
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.NCACLASSICAL.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN MACINTYRE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06306379622
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-02-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NAPERVILLE CHRISTIAN ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0NAPE
ReturnHeader/Filer/EIN0364383292
ReturnHeader/Filer/PhoneNum06306379622
ReturnHeader/Filer/USAddress/AddressLine1Txt01451 RAYMOND DR Room 200
ReturnHeader/Filer/USAddress/CityNm0NAPERVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd060563
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId06C348CDA81C54A9ECB741E23C85D758DB9A39D70
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D2C59BC32658CFB44D7FF767AF5F4ACCE98FE0FC
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt099.20.3.120
ReturnHeader/FilingSecurityInformation/IPDt02018-02-06

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.28$0.08$0.20$1.61$1.91$0.30
2024Detailed filing. Detailed filing data is available for this year.$0.51$0.01$0.50$1.68$1.73$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.57$0.02$0.55$1.42$1.42$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.57$0.01$0.56$1.51$1.35$0.16
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.44$0.04$0.40$1.25$1.15$0.10
2020Detailed filing. Detailed filing data is available for this year.$0.32$0.03$0.29$1.22$1.01$0.21
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.11$0.03$0.08$0.98$0.96$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.10$0.04$0.06$0.98$0.94$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.14$0.12$0.03$0.87$0.83$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.11$0.12$0.01$0.78$0.76$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.05$0.08$0.03$0.74$0.75$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.05$0.07$0.02$0.77$0.73$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.11$0.06$0.82
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.07$0.01$0.52