Civic Intelligence

Unity Christian School

990 • Fiscal year 2017 • EIN 37-1219226

Jul 01, 2016 to Jun 30, 2017 • Filed on May 09, 2018

100 East CollegeEnergy, IL 62933

(618) 942-3802

Siviq Scores

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

Liabilities / Assets

86th percentile

0.53x

Higher debt load relative to assets than 86% of similar nonprofits.

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

Liabilities / Revenue

86th percentile

0.56x

Higher debt load relative to revenue than 86% of similar nonprofits.

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

Net Margin

26th percentile

-5.5%

Higher net margin than 26% of similar nonprofits.

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

Top Officer Pay

57th percentile

$29,870

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

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

Asset Growth

43rd percentile

0.9%

Faster asset growth than 43% of similar nonprofits.

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

Revenue Growth

27th percentile

-6.5%

Faster revenue growth than 27% of similar nonprofits.

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

Assets

Up

$954,959

Up $8,436 (+0.9%) from 2016

Net Assets

Down

$444,506

Down $50,252 (-10%) from 2016

Liabilities

Up

$510,453

Up $58,688 (+13%) from 2016

Revenue

Down

$914,898

Down $63,090 (-6.5%) from 2016

Expenses

Up

$965,150

Up $12,075 (+1.3%) from 2016

Net Income

Down

-$50,252

Down $75,165 (-302%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2014: $957,383Liabilities 2014: $462,665Net Assets 2014: $494,7182014Assets 2015: $842,740Liabilities 2015: $372,895Net Assets 2015: $469,8452015Assets 2016: $946,523Liabilities 2016: $451,765Net Assets 2016: $494,7582016Assets 2017: $954,959Liabilities 2017: $510,453Net Assets 2017: $444,5062017Assets 2019: $1,039,970Liabilities 2019: $393,700Net Assets 2019: $646,2702019Assets 2020: $1,278,840Liabilities 2020: $629,898Net Assets 2020: $648,9422020Assets 2021: $1,274,331Liabilities 2021: $486,155Net Assets 2021: $788,1762021Assets 2022: $1,378,901Liabilities 2022: $529,447Net Assets 2022: $849,4542022Assets 2023: $1,283,312Liabilities 2023: $424,748Net Assets 2023: $858,5642023Assets 2024: $1,317,215Liabilities 2024: $367,837Net Assets 2024: $949,3782024Assets 2025: $1,245,830Liabilities 2025: $306,767Net Assets 2025: $939,0632025

Highlighted filing

2017

Assets$954,959
Liabilities$510,453
Net Assets$444,506

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2014: $799,423Expenses 2014: $740,592Net Income 2014: $58,8312014Revenue 2015: $958,798Expenses 2015: $842,303Net Income 2015: $116,4952015Revenue 2016: $977,988Expenses 2016: $953,075Net Income 2016: $24,9132016Revenue 2017: $914,898Expenses 2017: $965,150Net Income 2017: -$50,2522017Revenue 2019: $1,174,859Expenses 2019: $1,022,837Net Income 2019: $152,0222019Revenue 2020: $1,077,129Expenses 2020: $1,042,673Net Income 2020: $34,4562020Revenue 2021: $1,225,449Expenses 2021: $1,086,215Net Income 2021: $139,2342021Revenue 2022: $1,379,237Expenses 2022: $1,317,959Net Income 2022: $61,2782022Revenue 2023: $1,415,113Expenses 2023: $1,406,003Net Income 2023: $9,1102023Revenue 2024: $1,348,216Expenses 2024: $1,257,402Net Income 2024: $90,8142024Revenue 2025: $1,280,142Expenses 2025: $1,290,457Net Income 2025: -$10,3152025

Highlighted filing

2017

Revenue$914,898
Expenses$965,150
Net Income-$50,252
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 9, 2018
Return Version
2016v3.0
Gross Receipts
$937,419
Mission and Program Overview

Mission

Education of children for k thru 8

Education of children k thru 8

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$782,170$759,482▼ $22,688
Accounts Receivable$34,024$102,484▲ $68,460
Cash and Non-Interest-Bearing Accounts$130,329$92,993▼ $37,336
Total Assets$946,523$954,959▲ $8,436
Liabilities
Mortgage Notes Payable Secured by Investment Property$449,582$405,418▼ $44,164
Deferred Revenue-$104,978-
Accounts Payable and Accrued Expenses$2,183$57▼ $2,126
Total Liabilities$451,765$510,453▲ $58,688
Net Assets / Fund Balance
Unrestricted Net Assets$494,758$444,506▼ $50,252
Total Net Assets Fund Balance$494,758$444,506▼ $50,252
Total Liabilities and Net Assets / Fund Balance$946,523$954,959▲ $8,436

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$748,816$164,047$912,863
Equipment$10,666$50,038$60,704
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
William McsparinPrincipalFT$29,870$29,870

Board Members and Trustees

NameTitle
Mike BrandonPresident
Rusty BiggsVice President
Brandon DwyerBoard Member
Mara FienholdBoard Member
Sung KangBoard Member
Heather MorrowSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$46,606
Program Service Revenue
$854,226
Investment Income
$204
Other Revenue
$13,862
All Other Contributions
$46,606
Change in Net Assets
$-50,252
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$629,129
Other Expenses$336,021
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$517,730$21,000$0$538,730
Occupancy$59,840$3,149$0$62,989
All Other Expenses$44,389$3,921$0$48,310
Payroll Taxes$40,057$2,875$0$42,932
Current Officers, Directors, Trustees, and Key Employees$14,935$14,935$0$29,870
Interest$24,769$1,146$0$25,915
Depreciation Depletion$23,077$1,215$0$24,292
Other Employee Benefits$16,717$880$0$17,597
Office Expenses$6,499$6,499$0$12,998
Insurance$10,966$577$0$11,543
Other Expenses$11,492$0$0$11,492
Advertising$3,898$0$0$3,898
Fees for Services Accounting$0$1,062$0$1,062
Total Functional Expenses$907,891$57,259$0$965,150
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$28,463
Fundraising Direct Expenses$22,521
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Candy Bar Sales$28,463$28,463$22,521$5,942
None----
Total Events$28,463$28,463$22,521$5,942
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
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Unity Christian School
EIN
37-1219226
Phone
6189423802
Address
100 EAST COLLEGE, ENERGY, IL 62933

Signing Officer

Name
Mike Brandon
Title
President
Phone
6189423802
Signed
2018-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Brandon
Formed
1988
Legal Domicile
Il
Voting Board Members
6
Independent Board Members
6
Employees
69
Volunteers
0

Preparer

Firm
Dennis L Hawkins CPA
Address
222 W MONROE ST, HERRIN, IL 62948-1746
Preparer
Dennis L Hawkins
Phone
6189426995
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

No review was conducted

Form 990, Part IX, Line 24E

Telephone 6310. 3155. 3155. 0.

Form 990, Part IX, Line 24E

Computer 1048. 524. 524. 0.

Form 990, Part IX, Line 24E

Supplies 5407. 5407. 0. 0.

Form 990, Part IX, Line 24E

SEMINAR 242. 0. 242. 0.

Form 990, Part IX, Line 24E

DUES 5494. 5494. 0. 0.

Form 990, Part IX, Line 24E

Athletics 19136. 19136. 0. 0.

Form 990, Part IX, Line 24E

Facts fees 3960. 3960. 0. 0.

Form 990, Part IX, Line 24E

AWARDS 3417. 3417. 0. 0.

Form 990, Part IX, Line 24E

Miscellaneous 3296. 3296. 0. 0.

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IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0748816
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0164047
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0912863
IRS990ScheduleD/EquipmentGrp/BookValueAmt010666
IRS990ScheduleD/EquipmentGrp/DepreciationAmt050038
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt060704
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0759482
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
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
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NEWSPAPER ANNUAL STATEMENT PUBLISHED IN NEWSPAPER
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt022521
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CANDY BAR SALES
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0NONE
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt028463
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt028463
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt028463
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt05942
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt022521
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt022521
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was conducted
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TELEPHONE 6310. 3155. 3155. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPUTER 1048. 524. 524. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SUPPLIES 5407. 5407. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SEMINAR 242. 0. 242. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DUES 5494. 5494. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ATHLETICS 19136. 19136. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FACTS FEES 3960. 3960. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8AWARDS 3417. 3417. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9MISCELLANEOUS 3296. 3296. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0954959
IRS990/TotalAssetsGrp/BOYAmt0946523
IRS990/TotalAssetsGrp/EOYAmt0954959
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt046606
IRS990/TotalEmployeeCnt069
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt057259
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0907891
IRS990/TotalFunctionalExpensesGrp/TotalAmt0965150
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0451765
IRS990/TotalLiabilitiesEOYAmt0510453
IRS990/TotalLiabilitiesGrp/BOYAmt0451765
IRS990/TotalLiabilitiesGrp/EOYAmt0510453
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0494758
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0444506
IRS990/TotalProgramServiceExpensesAmt0907891
IRS990/TotalProgramServiceRevenueAmt0854226
IRS990/TotalReportableCompFromOrgAmt029870
IRS990/TotalRevenueGrp/ExclusionAmt05942
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0862350
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0914898
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0946523
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0954959
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0494758
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0444506
IRS990/USAddress/AddressLine1Txt0100 EAST COLLEGE
IRS990/USAddress/CityNm0ENERGY
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd062933
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MIKE BRANDON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06189423802
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0UNITY CHRISTIAN SCHOOL

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