Civic Intelligence

Waller Christian Academy Inc.

990 • Fiscal year 2019 • EIN 37-1646265

Aug 01, 2018 to Jul 31, 2019 • Filed on Dec 09, 2019

PO Box 1717Waller, TX 77484-1717

(936) 372-0901

Siviq Scores

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

Liabilities / Assets

1st percentile

-0.00x

Higher debt load relative to assets than 1% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

1st percentile

-0.00x

Higher debt load relative to revenue than 1% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

26th percentile

-7.7%

Higher net margin than 26% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

27th percentile

-12%

Faster asset growth than 27% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

82nd percentile

37%

Faster revenue growth than 82% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$225,957

Down $30,029 (-12%) from 2018

Net Assets

Down

$226,033

Down $35,175 (-13%) from 2018

Liabilities

Up

-$76

Up $5,146 (+99%) from 2018

Revenue

Up

$455,459

Up $122,442 (+37%) from 2018

Expenses

Up

$490,634

Up $92,008 (+23%) from 2018

Net Income

Up

-$35,175

Up $30,434 (+46%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2012: $27,529Liabilities 2012: $82,767Net Assets 2012: -$55,2382012Assets 2013: $51,404Liabilities 2013: $115,455Net Assets 2013: -$64,0512013Assets 2014: $107,704Liabilities 2014: $337,475Net Assets 2014: -$229,7712014Assets 2015: $196,959Liabilities 2015: $227,754Net Assets 2015: -$30,7952015Assets 2016: $296,358Liabilities 2016: $155,338Net Assets 2016: $141,0202016Assets 2017: $318,792Liabilities 2017: -$8,025Net Assets 2017: $326,8172017Assets 2018: $255,986Liabilities 2018: -$5,222Net Assets 2018: $261,2082018Assets 2019: $225,957Liabilities 2019: -$76Net Assets 2019: $226,0332019Assets 2020: $198,097Liabilities 2020: $68,203Net Assets 2020: $129,8942020Assets 2021: $226,689Liabilities 2021: $65,551Net Assets 2021: $161,1382021Assets 2022: $265,175Liabilities 2022: $10,309Net Assets 2022: $254,8662022Assets 2023: $423,637Liabilities 2023: $53,022Net Assets 2023: $370,6152023Assets 2024: $351,248Liabilities 2024: $3,944Net Assets 2024: $347,3042024Assets 2025: $1,270,739Liabilities 2025: $904,461Net Assets 2025: $366,2782025

Highlighted filing

2019

Assets$225,957
Liabilities-$76
Net Assets$226,033

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2012: $101,495Expenses 2012: $156,733Net Income 2012: -$55,2382012Revenue 2013: $371,546Expenses 2013: $380,359Net Income 2013: -$8,8132013Revenue 2014: $451,175Expenses 2014: $641,163Net Income 2014: -$189,9882014Revenue 2015: $458,266Expenses 2015: $259,290Net Income 2015: $198,9762015Revenue 2016: $544,839Expenses 2016: $373,024Net Income 2016: $171,8152016Revenue 2017: $645,922Expenses 2017: $460,125Net Income 2017: $185,7972017Revenue 2018: $333,017Expenses 2018: $398,626Net Income 2018: -$65,6092018Revenue 2019: $455,459Expenses 2019: $490,634Net Income 2019: -$35,1752019Revenue 2020: $291,222Expenses 2020: $387,361Net Income 2020: -$96,1392020Revenue 2021: $386,056Expenses 2021: $352,706Net Income 2021: $33,3502021Revenue 2022: $499,923Expenses 2022: $406,195Net Income 2022: $93,7282022Revenue 2023: $508,362Expenses 2023: $520,381Net Income 2023: -$12,0192023Revenue 2024: $439,632Expenses 2024: $463,086Net Income 2024: -$23,4542024Revenue 2025: $562,706Expenses 2025: $543,912Net Income 2025: $18,7942025

Highlighted filing

2019

Revenue$455,459
Expenses$490,634
Net Income-$35,175
Jump To
Filing Snapshot
Filing Period
Aug 1, 2018 to Jul 31, 2019
Signed
Dec 9, 2019
Return Version
2018v3.1
Gross Receipts
$478,188
Mission and Program Overview

Mission

A christian school serving pre-kindergarten (3 years old) through 12th grade.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$237,728$208,647▼ $29,081
Land, Buildings, and Equipment, Net$17,473$13,174▼ $4,299
Accounts Receivable$785$4,136▲ $3,351
Total Assets$255,986$225,957▼ $30,029
Liabilities
Deferred Revenue$4,352--
Accounts Payable and Accrued Expenses$-9,574$-76▲ $9,498
Total Liabilities$-5,222$-76▲ $5,146
Net Assets / Fund Balance
Unrestricted Net Assets$261,208$226,033▼ $35,175
Total Net Assets Fund Balance$261,208$226,033▼ $35,175
Total Liabilities and Net Assets / Fund Balance$255,986$225,957▼ $30,029

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,805$19,419$22,224
Leasehold Improvements$10,369$8,433$18,802
Compensation and Service Providers

Board Members and Trustees

NameTitle
Troy BehrensPresident
Clint ScibaMember
Dustin StandleyMember
Heather MunozSecretary
Jason WhiteTreasurer
Mickey McgrewVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$184,405
Program Service Revenue
$260,323
Investment Income
$0
Other Revenue
$10,731
All Other Contributions
$159,724
Change in Net Assets
$-35,175
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$331,216
Other Expenses$159,418
Total Fundraising Expense$3,585
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$307,269--$307,269
Fees for Services Other$7,288$47,321$2,110$56,719
Payroll Taxes$23,947--$23,947
Office Expenses$9,986$13,937-$23,923
Occupancy-$18,000-$18,000
All Other Expenses$3,346$4,480$950$8,776
Insurance-$5,296$525$5,821
Depreciation Depletion-$4,299-$4,299
Other Expenses$4,113$3,530-$3,530
Advertising$1,612--$1,612
Fees for Services Accounting-$550-$550
Travel-$366-$366
Total Functional Expenses$371,353$115,696$3,585$490,634
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$33,435
Fundraising Direct Expenses$22,729
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$34,835$22,435$6,631$15,804
Clay Shoot$12,505$3,000$5,106$-2,106
Total Events$58,116$33,435$22,729$10,706
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
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
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

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Mickey mcgrew secretary married to staff member

Form 990, Page 6, Part VI, Line 11B

A draft of the return is sent to the board members to review and approval before submission to the irs.

Form 990, Page 6, Part VI, Line 19

Documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Waller Christian Academy
EIN
37-1646265
Phone
9363720901
Address
PO BOX 1717, WALLER, TX 77484-1717
Doing Business As
Grace Christian Academy

Signing Officer

Name
Jason White
Title
Treasurer
Phone
9363720901
Signed
2019-12-09

Organization Details

Principal Officer
Jason White
Formed
2011
Legal Domicile
TX
Voting Board Members
6
Independent Board Members
6
Employees
15
Volunteers
23

Preparer

Firm
Tracy Jones CPA LLC
Address
20405 STATE HIGHWAY 249 SUITE 350, HOUSTON, TX 77070-3800
Preparer
Tracy Jones
Phone
8326987011
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Outside services 7,288 40,361 0 janitorial services 0 6,960 0 gala auctioneer 0 0 1,000 mc and dj service 0 0 950 security 0 0 160 total 7,288 47,321 2,110

Raw XML Appendix381 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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IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt03753
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt05627
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt034835
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt012505
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt010776
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt058116
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt022435
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt03000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt08000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt033435
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt010706
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt0460
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt012197
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt06631
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt05106
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt04250
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt04250
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MICKEY MCGREW SECRETARY MARRIED TO STAFF MEMBER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A DRAFT OF THE RETURN IS SENT TO THE BOARD MEMBERS TO REVIEW AND APPROVAL BEFORE SUBMISSION TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OUTSIDE SERVICES 7,288 40,361 0 JANITORIAL SERVICES 0 6,960 0 GALA AUCTIONEER 0 0 1,000 MC AND DJ SERVICE 0 0 950 SECURITY 0 0 160 TOTAL 7,288 47,321 2,110
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0255986
IRS990/TotalAssetsEOYAmt0225957
IRS990/TotalAssetsGrp/BOYAmt0255986
IRS990/TotalAssetsGrp/EOYAmt0225957
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0184405
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03585
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0115696
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0371353
IRS990/TotalFunctionalExpensesGrp/TotalAmt0490634
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0-5222
IRS990/TotalLiabilitiesEOYAmt0-76
IRS990/TotalLiabilitiesGrp/BOYAmt0-5222
IRS990/TotalLiabilitiesGrp/EOYAmt0-76
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0261208
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0226033
IRS990/TotalProgramServiceExpensesAmt0371353
IRS990/TotalProgramServiceRevenueAmt0260323
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0260348
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0455459
IRS990/TotalVolunteersCnt023
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0255986
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0225957
IRS990/TravelGrp/ManagementAndGeneralAmt0366
IRS990/TravelGrp/TotalAmt0366
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0261208
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0226033
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1717
IRS990/USAddress/CityNm0WALLER
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd077484
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0HTTPS://WWW.GCACRUSADER.COM/
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-04-17 16:48:07Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JASON WHITE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09363720901
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-12-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WALLER CHRISTIAN ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0WALL
ReturnHeader/Filer/EIN0371646265
ReturnHeader/Filer/PhoneNum09363720901
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1717
ReturnHeader/Filer/USAddress/CityNm0WALLER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd0774841717
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0D65B8C24A6D834F8E6E3582B5F89B03B947C9ED7
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId073FEBA7905AB37EF9EE18DDCE3A87F8B099E9EBF
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0167.68.16.49
ReturnHeader/FilingSecurityInformation/IPDt02019-12-12
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm007:01:37
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0454665607
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TRACY JONES CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt020405 STATE HIGHWAY 249 SUITE 350
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HOUSTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0770703800
ReturnHeader/PreparerPersonGrp/PhoneNum08326987011
ReturnHeader/PreparerPersonGrp/PreparationDt02019-12-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TRACY JONES
ReturnHeader/ReturnTs02019-12-12T07:01:37-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-08-01
ReturnHeader/TaxPeriodEndDt02019-07-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$0.90$0.37$0.56$0.54$0.02
2024Detailed filing. Detailed filing data is available for this year.$0.35$0.00$0.35$0.44$0.46$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.42$0.05$0.37$0.51$0.52$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.01$0.25$0.50$0.41$0.09
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.07$0.16$0.39$0.35$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.20$0.07$0.13$0.29$0.39$0.10
2019Detailed filing. Detailed filing data is available for this year.$0.23$0.00$0.23$0.46$0.49$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.26$0.01$0.26$0.33$0.40$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.32$0.01$0.33$0.65$0.46$0.19
2016Detailed filing. Detailed filing data is available for this year.$0.30$0.16$0.14$0.54$0.37$0.17
2015Detailed filing. Detailed filing data is available for this year.$0.20$0.23$0.03$0.46$0.26$0.20
2014Detailed filing. Detailed filing data is available for this year.$0.11$0.34$0.23$0.45$0.64$0.19
2013Summary only. Only limited summary data is available for this year.$0.05$0.12$0.06$0.37$0.38$0.01
2012Summary only. Only limited summary data is available for this year.$0.03$0.08$0.06$0.10$0.16$0.06