Civic Intelligence

Waller Christian Academy Inc.

990 • Fiscal year 2021 • EIN 37-1646265

Aug 01, 2020 to Jul 31, 2021 • Filed on Dec 14, 2021

PO Box 1717Waller, TX 77484-1717

(936) 372-0901

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Flat

$226,689

Flat from 2021

Net Assets

Flat

$161,138

Flat from 2021

Liabilities

Flat

$65,551

Flat from 2021

Revenue And Expenses

Revenue

Flat

$386,056

Flat from 2021

Expenses

Flat

$352,706

Flat from 2021

Net Income

Flat

$33,350

Flat from 2021

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 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

2021

Assets$226,689
Liabilities$65,551
Net Assets$161,138

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 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

2021

Revenue$386,056
Expenses$352,706
Net Income$33,350
Jump To
Filing Snapshot
Filing Period
Aug 1, 2020 to Jul 31, 2021
Signed
Dec 14, 2021
Return Version
2020v4.0
Gross Receipts
$389,456
Mission and Program Overview

Mission

A christian school serving children from early childhood development (18 months) through 12th grade.

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$166,208$204,642▲ $38,434
Land, Buildings, and Equipment, Net$17,253$14,036▼ $3,217
Accounts Receivable$14,636$8,011▼ $6,625
Total Assets$198,097$226,689▲ $28,592
Liabilities
Other Liabilities$60,570$60,570→ $0
Accounts Payable and Accrued Expenses$5,933$3,281▼ $2,652
Deferred Revenue$1,700$1,700→ $0
Total Liabilities$68,203$65,551▼ $2,652
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$129,894$161,138▲ $31,244
Total Net Assets Fund Balance$129,894$161,138▲ $31,244
Total Liabilities and Net Assets / Fund Balance$198,097$226,689▲ $28,592

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$6,174$18,500$24,674
Leasehold Improvements$7,862$10,940$18,802
Compensation and Service Providers

Board Members and Trustees

NameTitle
Troy BehrensPresident
Mickey McgrewVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$171,312
Program Service Revenue
$186,494
Investment Income
$0
Other Revenue
$28,250
All Other Contributions
$16,293
Change in Net Assets
$33,350
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$270,751
Other Expenses$81,955
Total Fundraising Expense$136
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$253,400--$253,400
Occupancy-$18,000-$18,000
Payroll Taxes$17,351--$17,351
Fees for Services Other-$16,859-$16,859
Office Expenses-$13,524-$13,524
All Other Expenses$1,546$3,082$136$4,764
Advertising$4,669--$4,669
Depreciation Depletion-$3,217-$3,217
Other Expenses$2,231$2,194-$2,194
Insurance-$1,515-$1,515
Fees for Services Accounting-$869-$869
Total Functional Expenses$279,197$73,373$136$352,706
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$31,650
Fundraising Direct Expenses$3,400
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$126,099$31,650$1,750$29,900
Total Events$126,099$31,650$3,400$28,250
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Ppp Loan Payable$60,570
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
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 vice pres. 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
Troy Behrens
Title
President
Phone
9363720901
Signed
2021-12-14

Organization Details

Principal Officer
Troy Behrens
Formed
2011
Legal Domicile
TX
Voting Board Members
2
Independent Board Members
2
Employees
17

Preparer

Firm
Tracy Jones CPA LLC
Address
20405 STATE HIGHWAY 249 SUITE 350, HOUSTON, TX 77070-3800
Preparer
Tracy Jones
Phone
8326987011
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IRS990/USAddress/AddressLine1Txt0PO BOX 1717
IRS990/USAddress/CityNm0WALLER
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd077484
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0HTTPS://WWW.GCACRUSADER.COM/
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0TROY BEHRENS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09363720901
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-12-14
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/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/PreparationDt02021-12-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TRACY JONES
ReturnHeader/ReturnTs02021-12-14T12:44:44-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0TROY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BEHRENS
ReturnHeader/TaxPeriodBeginDt02020-08-01
ReturnHeader/TaxPeriodEndDt02021-07-31
ReturnHeader/TaxYr02020

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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
2021Detailed filing. Detailed filing data is available for this year.$0.23$0.07$0.16$0.39$0.35$0.03
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
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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