Civic Intelligence

Spring Mountain Christian Academy

990 • Fiscal year 2020 • EIN 37-1778239

Aug 01, 2019 to Jul 31, 2020 • Filed on Nov 12, 2020

12152 SE Mather RdClackamas, OR 97015

(888) 924-4618

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.24x

Higher debt load relative to assets than 72% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

63rd percentile

0.14x

Higher debt load relative to revenue than 63% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

77th percentile

26%

Higher net margin than 77% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

56th percentile

$19,950

Higher top officer pay than 56% of similar nonprofits.

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

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

96th percentile

295%

Faster asset growth than 96% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

81st percentile

33%

Faster revenue growth than 81% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$343,256

Up $256,362 (+295%) from 2019

Net Assets

Up

$261,596

Up $174,702 (+201%) from 2019

Liabilities

Up

$81,660

Up $81,660 from 2019

Revenue

Up

$598,297

Up $149,978 (+33%) from 2019

Expenses

Up

$440,076

Up $17,641 (+4.2%) from 2019

Net Income

Up

$158,221

Up $132,337 (+511%) from 2019

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0-$200KAssets 2016: $1,915Liabilities 2016: $8,067Net Assets 2016: -$6,1522016Assets 2017: $25,146Liabilities 2017: $539Net Assets 2017: $24,6072017Assets 2018: $61,010Liabilities 2018: $0Net Assets 2018: $61,0102018Assets 2019: $86,894Liabilities 2019: $0Net Assets 2019: $86,8942019Assets 2020: $343,256Liabilities 2020: $81,660Net Assets 2020: $261,5962020Assets 2021: $363,736Liabilities 2021: $81,660Net Assets 2021: $282,0762021Assets 2022: $437,307Liabilities 2022: $0Net Assets 2022: $437,3072022Assets 2023: $448,111Liabilities 2023: $245Net Assets 2023: $447,8662023Assets 2025: $686,967Liabilities 2025: $0Net Assets 2025: $686,9672025

Highlighted filing

2020

Assets$343,256
Liabilities$81,660
Net Assets$261,596

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2016: $420,516Expenses 2016: $427,750Net Income 2016: -$7,2342016Revenue 2017: $494,402Expenses 2017: $463,643Net Income 2017: $30,7592017Revenue 2018: $526,835Expenses 2018: $490,432Net Income 2018: $36,4032018Revenue 2019: $448,319Expenses 2019: $422,435Net Income 2019: $25,8842019Revenue 2020: $598,297Expenses 2020: $440,076Net Income 2020: $158,2212020Revenue 2021: $618,288Expenses 2021: $597,808Net Income 2021: $20,4802021Revenue 2022: $747,727Expenses 2022: $592,496Net Income 2022: $155,2312022Revenue 2023: $751,710Expenses 2023: $741,151Net Income 2023: $10,5592023Revenue 2025: $1,236,041Expenses 2025: $924,108Net Income 2025: $311,9332025

Highlighted filing

2020

Revenue$598,297
Expenses$440,076
Net Income$158,221
Jump To
Filing Snapshot
Filing Period
Aug 1, 2019 to Jul 31, 2020
Signed
Nov 12, 2020
Return Version
2019v5.0
Gross Receipts
$598,297
Mission and Program Overview

Mission

To provide educational services for grades k-12 from a christian perspective.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$63,323$183,227▲ $119,904
Savings and Temporary Cash Investments$40,052$70,113▲ $30,061
Land, Buildings, and Equipment, Net-$8,256-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$103,375$343,256▲ $239,881
Other Assets Total-$81,660-
Liabilities
Other Liabilities-$81,660-
Total Liabilities$0$81,660▲ $81,660
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$103,375$261,596▲ $158,221
Total Net Assets Fund Balance$103,375$261,596▲ $158,221
Total Liabilities and Net Assets / Fund Balance$103,375$343,256▲ $239,881

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$8,256$833$9,089
Other Assets Org$81,660--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Randy MillerTreasurerFT$19,950$19,950

Board Members and Trustees

NameTitle
Jim HislopPresident
SCOTT McCORDSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$5,394
Program Service Revenue
$592,459
Investment Income
$101
Other Revenue
$343
All Other Contributions
$5,394
Change in Net Assets
$158,221
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$324,007
Other Expenses$116,069
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$218,710$54,678-$273,388
Payroll Taxes$24,535$6,134-$30,669
Occupancy$18,760$4,690-$23,450
Current Officers, Directors, Trustees, and Key Employees$15,960$3,990-$19,950
Office Expenses$8,362$2,090-$10,452
All Other Expenses$7,903$1,539-$9,442
Other Expenses$6,143$1,536-$7,679
Depreciation Depletion$666$167-$833
Fees for Services Accounting-$750-$750
Total Functional Expenses$362,627$77,449$0$440,076
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Ppp Loan$81,660
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
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, Line 11B: Form 990 Review Process

Signing officer examines form 990 for accuracy and correctness

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Activities and transactions betweeen the organization and the board are closely scrutinized. Discussions as meetings and involvment by the board in the activities of the organization ensure common knowledge of the activities being carried out by board members and officers.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Information gathered with regards to persons serving in similar capacities in similar organizations in the facinity of the school - board discusses and approves compensation

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Information gathered with regards to persons serving in similar capacities in similar organizations in the facinity of the school - board discusses and approves compensation

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Forms 1023 and 990 provided to parties as requested

Filing and Contact Details

Filer

Filer Name
Spring Mountain Christian Academy
EIN
37-1778239
Address
12152 SE MATHER RD, CLACKAMAS, OR 97015

Signing Officer

Name
Randy Miller
Title
Treasurer
Signed
2020-11-12
Discuss with paid preparer
Yes

Organization Details

Formed
2015
Legal Domicile
Or
Voting Board Members
3
Independent Board Members
2
Employees
19

Preparer

Firm
Wayne E Vinson CPA PS
Address
2132 W Northwest Blvd, Spokane, WA 99205
Preparer
Wayne E Vinson CPA
Phone
5094434262
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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/Desc0PARTNERING WITH PARENTS TO EDUCATE STUDENTS IN BIBLE KNOWLEDGE AND IN A CHRISTIAN WORLDVIEW. TO DEVELOP AN UNDERSTANDING OF EVANGELICL CHRISTIAN VALUES AND PRINCIPLES. TO TRAIN STUDENTS IN MORAL CHARACTER AND PROVIDE QUALITY ACADEMIC EDUCATION IN KNOWLEDGE AND UNDERSTANDING. TO PROMOTE SERVICE TO GOD AND OTHERS.Grades K-12Students: 161Faculty: 13Accreditation through ADVANCed, now titled as COGNIAInternational student program launched November 2017 and is currently active.Soccer, Basketball seasons, Professional fitness. Professional gym subscription for students and staff.Happy Valley Library subscription for all students.EBSCO HOST Database subscription for high school students.Advanced Placement classes are taught in grades 11-12Some Major Events by Month:September: Parent Orientation, Professional pictures of all students and staffOctober: Staff professional development, Teacher evaluations, ACSI conferences, Final exams.November: SAT test for grades 11-12, PSAT test for grades 10-11, Parents teacher conferences.December: Christmas Around the World Major Fundraiser and Concert, Formal Christmas ConcertJanuary: Immunization reports. ACSI speech competition preparation. Parent teacher conferences by appointment. Early education professional development.February: Mid-year awards. Speech meet.March: School wide Spelling Bee. Staff interviews.April: Terra Nova Annual Assessment Testing, Outdoor school (grade-6), Family movie night fundraiser.May: Mothers Day Concert, Student RetreatJune: End of year Awards, Field Day, Kindergarten graduation. Senior Graduation. End of year assemblies.Other accomplishments:1. Zoo trip with grades K4 and 1st grade2. Bike ride clean up on Spring Water Corridor with grades 11-12th.3. OMSI Trip Grades 3, 6, 9-104. Pumpkin Patch at Fir Point Farm Elementary Grades5. Special motivation speaker meeting with grades 6-12 Kevin Brooks (speaking on safe driving,finding purpose in life, forgiveness http://www.kevinbrooks.ca/)6. Grades 11-12 Phillip Foster Farms7. Visiting Professor Dr. Rebekah Josberger (Associate Professor of Biblical Hebrew and Old Testament) fromMultnomah Seminary Graduate School8. December 2018 - High school student outreach to homeless people of Portland, delivering food,water, and clothes9. Light and Color presentation, guest speaker to high school students science classes10. Johnson Creek Watershed Counsel Speaker reaching out to all high school students, sharing aboutinternship opportunities and possible job positions with the counsel11. Local Bakery trip for 6th grade (Gresham, Oregon)12. Seattle Trip for 12th graders and attending the museum of music13. Kindergarten trip to Oregon Symphony (November, December January, and March)14. Kindergarten trip to Childrens museum. February 2019.15. Kindergarten Franz bakery trip, March 2019.16. Kindergarten Bonville Dam and Fish Hatchery, May 2019.17. 6th Grade Library Trip - at least 5 times a year18. 6th Grade outdoor school. Camp Yamhill.19. Mrs. Janzen from Austria shared about her pro-life work in Austria with our Eastridge campus.20. Career EXPO at convention center for all high school students. Our students visited withprospective companies, brought their resumes for a review, and went through mock interviewswith hiring agents.21. 6th Grade. In House Field trip to Eastridge office to meet with Danae (church administrator), askquestions about professional skills required for working in a church office, making connectionswith current content area studies, and hearing stories about how unexpected experiences or partsof a person's background turn out to be critical for success in a seemingly unrelated profession.22. 6th grade Field Trip to Oregon State Police Crime Lab23. Trip to Corban University (May, 2019) Grades 11-1224. YWAM Salem Ropes Course for grades 11-1225. Vaccination Bill Rally. Grades 11-12. Salem, Oregon.26. Columbia River Gorge trip Grades 9-1027. Pacific City Ocean retreat. Grades 11-12
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0PUBLICIZED ON WEBSITE AT APPLICATION PROCESS
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SIGNING OFFICER EXAMINES FORM 990 FOR ACCURACY AND CORRECTNESS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACTIVITIES AND TRANSACTIONS BETWEEEN THE ORGANIZATION AND THE BOARD ARE CLOSELY SCRUTINIZED. DISCUSSIONS AS MEETINGS AND INVOLVMENT BY THE BOARD IN THE ACTIVITIES OF THE ORGANIZATION ENSURE COMMON KNOWLEDGE OF THE ACTIVITIES BEING CARRIED OUT BY BOARD MEMBERS AND OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INFORMATION GATHERED WITH REGARDS TO PERSONS SERVING IN SIMILAR CAPACITIES IN SIMILAR ORGANIZATIONS IN THE FACINITY OF THE SCHOOL - BOARD DISCUSSES AND APPROVES COMPENSATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INFORMATION GATHERED WITH REGARDS TO PERSONS SERVING IN SIMILAR CAPACITIES IN SIMILAR ORGANIZATIONS IN THE FACINITY OF THE SCHOOL - BOARD DISCUSSES AND APPROVES COMPENSATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORMS 1023 AND 990 PROVIDED TO PARTIES AS REQUESTED
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RANDY MILLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPRING MOUNTAIN CHRISTIAN ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0SPRI
ReturnHeader/Filer/EIN0371778239
ReturnHeader/Filer/USAddress/AddressLine1Txt012152 SE MATHER RD
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ReturnHeader/Filer/USAddress/ZIPCd097015
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0202072766
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Wayne E Vinson CPA PS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02132 W Northwest Blvd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Spokane
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd099205
ReturnHeader/PreparerPersonGrp/PhoneNum05094434262
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WAYNE E VINSON CPA
ReturnHeader/ReturnTs02020-11-12T16:03:20-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-08-01
ReturnHeader/TaxPeriodEndDt02020-07-31
ReturnHeader/TaxYr02019

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