Civic Intelligence

Waller Christian Academy Inc.

990 • Fiscal year 2023 • EIN 37-1646265

Aug 01, 2022 to Jul 31, 2023 • Filed on Jan 24, 2024

PO Box 1717Waller, TX 77484

(936) 372-0901

Siviq Scores

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

Liabilities / Assets

70th percentile

0.13x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

69th percentile

0.10x

Higher debt load relative to revenue than 69% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

35th percentile

-2.4%

Higher net margin than 35% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

89th percentile

60%

Faster asset growth than 89% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

40th percentile

1.7%

Faster revenue growth than 40% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$423,637

Up $158,462 (+60%) from 2022

Net Assets

Up

$370,615

Up $115,749 (+45%) from 2022

Liabilities

Up

$53,022

Up $42,713 (+414%) from 2022

Revenue

Up

$508,362

Up $8,439 (+1.7%) from 2022

Expenses

Up

$520,381

Up $114,186 (+28%) from 2022

Net Income

Down

-$12,019

Down $105,747 (-113%) from 2022

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

2023

Assets$423,637
Liabilities$53,022
Net Assets$370,615

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

2023

Revenue$508,362
Expenses$520,381
Net Income-$12,019
Jump To
Filing Snapshot
Filing Period
Aug 1, 2022 to Jul 31, 2023
Signed
Jan 24, 2024
Return Version
2022v5.0
Gross Receipts
$526,499
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 (18 months) through 12th grade.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$262,154$271,420▲ $9,266
Accounts Receivable$-7,799$16,125▲ $23,924
Land, Buildings, and Equipment, Net$10,820$7,604▼ $3,216
Total Assets$393,663$423,637▲ $29,974
Other Assets Total$128,488$128,488→ $0
Liabilities
Deferred Revenue$1,700$51,550▲ $49,850
Accounts Payable and Accrued Expenses$8,374$1,992▼ $6,382
Other Liabilities$235$-520▼ $755
Total Liabilities$10,309$53,022▲ $42,713
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$383,354$370,615▼ $12,739
Total Net Assets Fund Balance$383,354$370,615▼ $12,739
Total Liabilities and Net Assets / Fund Balance$393,663$423,637▲ $29,974

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,248$23,426$25,674
Leasehold Improvements$5,356$13,446$18,802
Other Assets Org$128,488--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brandi McgrewPresident
Troy BehrensVice President
Kelly BehrensSecretary
Mickey McgrewTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$92,475
Program Service Revenue
$384,119
Investment Income
$0
Other Revenue
$31,768
All Other Contributions
$2,022
Change in Net Assets
$-12,019
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$401,949
Other Expenses$118,432
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$369,792--$369,792
Payroll Taxes$32,157--$32,157
Fees for Services Other-$28,792-$28,792
Office Expenses-$24,000-$24,000
Occupancy-$18,000-$18,000
Insurance-$11,467-$11,467
All Other Expenses$5,813$3,408-$9,221
Depreciation Depletion-$4,216-$4,216
Other Expenses$5,412$1,630-$1,630
Fees for Services Accounting-$850-$850
Advertising-$546-$546
Total Functional Expenses$413,174$107,207$0$520,381
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$49,905
Fundraising Direct Expenses$18,137
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Casino Night$57,905$49,905$3,428$46,477
Year End Campaign$1,240---
Total Events$61,738$49,905$18,137$31,768
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$-520
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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, Part VI, Section A, Line 2

Brandi mcgrew, president, married to mickey mcgrew, treasurer. Troy behrens, vice president, married to kelly behrens, secretary.

Form 990, Part VI, Section B, Line 11B

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

Form 990, Part VI, Section C, 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
Doing Business As
Grace Christian Academy

Signing Officer

Name
Brandi Mcgrew
Title
President
Phone
9363720901
Signed
2024-01-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brandi Mcgrew
Formed
2011
Legal Domicile
TX
Voting Board Members
2
Independent Board Members
2
Employees
24
Volunteers
0

Preparer

Firm
Miguel Montes CPA Pllc
Address
1560 W BAY AREA BLVD STE 275, FRIENDSWOOD, TX 77546
Preparer
Miguel R Montes
Phone
7134253905
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 7 - Other Salaries and Wages

This return is being amended to adjust salaries for the employee retention credit applied for by the taxpayer.

Raw XML Appendix378 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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IRS990/Desc0WALLER CHRISTIAN ACADEMY, INC. (WCA) DOING BUSINESS AS GRACE CHRISTIAN ACADEMY (GCA) IS A LICENSED DAYCARE AND ACCREDITED PRIVATE SCHOOL THAT WAS ABLE TO PROVIDE QUALITY EDUCATION CONSISTENT WITH BIBLICAL PRINCIPLES FOR APPROXIMATELY 57 STUDENTS AGES 18 MONTHS THROUGH 12TH GRADE DURING THE 2022-2023 SCHOOL YEAR. GCA'S VISION IS "BUILDING TOMORROW'S LEADERS THROUGH CHRIST-CENTERED FOUNDATIONS AND ACADEMIC EXCELLENCE."
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt057905
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt01240
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt02593
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt061738
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt049905
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt049905
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt031768
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt01950
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt05378
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt03428
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt02
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt012759
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt012759
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BRANDI MCGREW, PRESIDENT, MARRIED TO MICKEY MCGREW, TREASURER. TROY BEHRENS, VICE PRESIDENT, MARRIED TO KELLY BEHRENS, SECRETARY.
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/ExplanationTxt3THIS RETURN IS BEING AMENDED TO ADJUST SALARIES FOR THE EMPLOYEE RETENTION CREDIT APPLIED FOR BY THE TAXPAYER.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 7 - OTHER SALARIES AND WAGES
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0393663
IRS990/TotalAssetsEOYAmt0423637
IRS990/TotalAssetsGrp/BOYAmt0393663
IRS990/TotalAssetsGrp/EOYAmt0423637
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt092475
IRS990/TotalEmployeeCnt024
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0107207
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0413174
IRS990/TotalFunctionalExpensesGrp/TotalAmt0520381
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010309
IRS990/TotalLiabilitiesEOYAmt053022
IRS990/TotalLiabilitiesGrp/BOYAmt010309
IRS990/TotalLiabilitiesGrp/EOYAmt053022
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0383354
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0370615
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0413174
IRS990/TotalProgramServiceRevenueAmt0384119
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt031768
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0384119
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0508362
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0393663
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0423637
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1717
IRS990/USAddress/CityNm0WALLER
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd077484
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0HTTPS://WWW.GCACRUSADER.COM/
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BRANDI MCGREW
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09363720901
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-01-24
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/ZIPCd077484
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0833134029
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MIGUEL MONTES CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01560 W BAY AREA BLVD STE 275
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FRIENDSWOOD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd077546
ReturnHeader/PreparerPersonGrp/PhoneNum07134253905
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MIGUEL R MONTES
ReturnHeader/ReturnTs02024-01-24T09:44:01-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BRANDI
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MCGREW
ReturnHeader/TaxPeriodBeginDt02022-08-01
ReturnHeader/TaxPeriodEndDt02023-07-31
ReturnHeader/TaxYr02022

Document Assets

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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
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
Peer Organizations

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