Civic Intelligence

Harbor Christian Academy

EIN 37-1794479 • 501(c)3 • Houston, TX

Profile

Harbor Christian Academy (HCA) seeks to transform students from varied backgrounds across Houston through a classical and Christian education to the glory of God.

623 Kress StHouston, TX 77020

www.harborchristianacademy.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

37th percentile

0.02x

Higher debt load relative to assets than 37% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

38th percentile

0.03x

Higher debt load relative to revenue than 38% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

4th percentile

-88%

Higher net margin than 4% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

82nd percentile

$150,100

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 13.1% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

6th percentile

-36%

Faster asset growth than 6% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

51st percentile

7.7%

Faster revenue growth than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,808,992

Down $998,254 (-36%) from 2023

Liabilities

Up

$34,184

Up $7,732 (+29%) from 2023

Net Assets

Down

$1,774,808

Down $1,005,986 (-36%) from 2023

Revenue

Up

$1,143,227

Up $82,108 (+7.7%) from 2023

Expenses

Up

$2,149,213

Up $591,293 (+38%) from 2023

Net Income

Down

-$1,005,986

Down $509,185 (-102%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2017: $369,327Liabilities 2017: $0Net Assets 2017: $369,3272017Assets 2018: $1,244,742Liabilities 2018: $65,790Net Assets 2018: $1,178,9522018Assets 2019: $1,533,172Liabilities 2019: $445,403Net Assets 2019: $1,087,7692019Assets 2020: $1,604,648Liabilities 2020: $625,832Net Assets 2020: $1,014,8162020Assets 2021: $3,405,169Liabilities 2021: $13,622Net Assets 2021: $3,391,5472021Assets 2022: $3,293,211Liabilities 2022: $15,616Net Assets 2022: $3,277,5952022Assets 2023: $2,807,246Liabilities 2023: $26,452Net Assets 2023: $2,780,7942023Assets 2024: $1,808,992Liabilities 2024: $34,184Net Assets 2024: $1,774,8082024

Highlighted filing

2024

Assets$1,808,992
Liabilities$34,184
Net Assets$1,774,808

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$2.0M$0-$2.0MRevenue 2017: $384,250Expenses 2017: $14,923Net Income 2017: $369,3272017Revenue 2018: $934,065Expenses 2018: $124,440Net Income 2018: $809,6252018Revenue 2019: $870,978Expenses 2019: $519,919Net Income 2019: $351,0592019Revenue 2020: $570,007Expenses 2020: $680,711Net Income 2020: -$110,7042020Revenue 2021: $3,091,577Expenses 2021: $883,302Net Income 2021: $2,208,2752021Revenue 2022: $1,055,054Expenses 2022: $1,169,006Net Income 2022: -$113,9522022Revenue 2023: $1,061,119Expenses 2023: $1,557,920Net Income 2023: -$496,8012023Revenue 2024: $1,143,227Expenses 2024: $2,149,213Net Income 2024: -$1,005,9862024

Highlighted filing

2024

Revenue$1,143,227
Expenses$2,149,213
Net Income-$1,005,986

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$1,143,227
Mission and Program Overview

Mission

Harbor Christian Academy (HCA) seeks to transform students from varied backgrounds across Houston through a classical and Christian education to the glory of God.

Harbor Christian Academy (HCA) exists to transform students through classical Christian education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$542,240$675,218▲ $132,978
Cash and Non-Interest-Bearing Accounts$507,965$160,110▼ $347,855
Pledges and Grants Receivable$799,000$126,000▼ $673,000
Land, Buildings, and Equipment, Net$98,033$77,650▼ $20,383
Prepaid Expenses and Deferred Charges$1,745$7,540▲ $5,795
Total Assets$2,807,246$1,808,992▼ $998,254
Other Assets Total$858,263$762,474▼ $95,789
Liabilities
Accounts Payable and Accrued Expenses$26,452$34,184▲ $7,732
Total Liabilities$26,452$34,184▲ $7,732
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,702,279$1,456,084▼ $246,195
Net Assets With Donor Restrictions$1,078,515$318,724▼ $759,791
Total Net Assets Fund Balance$2,780,794$1,774,808▼ $1,005,986
Total Liabilities and Net Assets / Fund Balance$2,807,246$1,808,992▼ $998,254

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$77,650$122,267$199,917
Other Assets Org$762,474--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dorothy ScrutchinHead of SchoolFT$150,000$100$150,100

Board Members and Trustees

NameTitle
Beverly SmithChair
Jon WeichbrodtVice-Chair, Secretary
Angela CondleyDirector
Cathryn SelmanDirector
David McDowellDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$922,954
Program Service Revenue
$199,779
Investment Income
$20,494
Other Revenue
$0
All Other Contributions
$922,954
Change in Net Assets
$-1,005,986

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory166$87,875Fair Market Value (FMV)
Total Noncash Contributions166$87,875-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,143,227
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,143,227
Total Revenue per Form 990
$1,143,227
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,454,854
Other Expenses$694,359
Total Fundraising Expense$125,889
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,019,729$35,208$56,942$1,111,879
Depreciation Depletion$209,771$6,841$11,401$228,013
Current Officers, Directors, Trustees, and Key Employees$120,080$7,505$22,515$150,100
Other Employee Benefits$89,402$1,642$8,423$99,467
Fees for Services Other$38,579$59,174$1,062$98,815
Payroll Taxes$84,819$3,224$5,365$93,408
Occupancy$55,808$1,816$3,030$60,654
All Other Expenses$29,510$14$10,021$39,545
Insurance$12,472$7,592$678$20,742
Office Expenses$13,302$2,466$4,562$20,330
Fees for Services Accounting-$18,626-$18,626
Information Technology$14,529$638$610$15,777
Other Expenses$14,637--$14,637
Travel$10,880$1,565$1,280$13,725
Total Functional Expenses$1,877,013$146,311$125,889$2,149,213

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,149,213
Total Expenses per Audited Statements$2,149,213
Total Expenses per Form 990$2,149,213
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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, Section B, line 11B

The Form 990 is provided to the Board of Directors prior to filing the return. Members of the Board review the return at their discretion and submit comments, questions, and/or suggested revisions to the Board Chair.

Form 990, Part VI, Section B, line 12C

The Board of Directors, staff, and volunteers are covered under the conflict of interest policy. The Chair of the Board of Directors determines whether a conflict exists and reviews responses to the conflict of interest policy. Persons who have a conflict are prohibited from participating in the Board's deliberations and decisions concerning the conflicted transaction.

Form 990, Part VI, Section B, line 15A

The Board of Directors decides the compensation of the Head of School based on collective experience with other classical Christian schools and published salary information for administrators in Spring ISD and Houston ISD.

Form 990, Part VI, Section C, line 19

Available upon request.

Filing and Contact Details

Filer

Filer Name
Harbor Christian Academy
EIN
37-1794479
Phone
7136374406
Address
623 Kress St, Houston, TX 77020

Signing Officer

Name
Beverly Smith
Title
Chair
Phone
7136374406
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Beverly Smith
Formed
2015
Legal Domicile
TX
Voting Board Members
5
Independent Board Members
5
Employees
34
Volunteers
20

Preparer

Firm
Blazek & Vetterling
Address
2900 Weslayan Suite 200, Houston, TX 77027
Preparer
Barbara Murphy
Phone
7134395739
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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/Desc0Harbor Christian Academy served approximately 130 students during the 2023-2024 school year. The students exhibited tremendous academic, emotional, and spiritual growth throughout the year. The curriculum included a strong phonics program (using Neuhaus materials), building a firm foundation for reading. Math skills were cultivated using Math in Focus, a program that teaches students to solve problems using a concrete-pictorial-abstract learning progression. These core subjects were integrated with a rich humanities study, including geography, history, literature, and writing. Students were provided breakfast, lunch, and a snack daily, ensuring that their nutritional needs were met and they were ready to learn. Continued on Schedule O. With maximum class sizes of 14, students thrived and grew as a result of their positive interaction with their teachers and classmates.
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0922954
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0881079
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0929010
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt03034619
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0526637
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt06294299
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt020494
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02065
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt075
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt022634
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0604051
IRS990ScheduleA/PublicSupportCY170Pct00.59590
IRS990ScheduleA/PublicSupportPY170Pct00.57000
IRS990ScheduleA/PublicSupportTotal170Amt03764519
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleA/SubstantialContributorsTotAmt02529780
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0922954
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0881079
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0929010
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt03034619
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0526637
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt06294299
IRS990ScheduleA/TotalSupportAmt06316933
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt077650
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0122267
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0199917
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02149213
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0762474
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Right-of-use operating lease
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01143227
IRS990ScheduleD/TotalBookValueLandBuildingsAmt077650
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0762474
IRS990ScheduleD/TotalExpensesPerForm990Amt02149213
IRS990ScheduleD/TotalRevenuePerForm990Amt01143227
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01143227
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02149213
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The School's racially nondiscriminatory policy is published on the admission section of the HCA website and in all admissions brochures.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0150000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount0100
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Dorothy Scrutchin
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Head of School
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0150100
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/FoodInventoryGrp/ContributionCnt0166
IRS990ScheduleM/FoodInventoryGrp/MethodOfDeterminingRevenuesTxt0FMV
IRS990ScheduleM/FoodInventoryGrp/NonCashCheckboxInd0X
IRS990ScheduleM/FoodInventoryGrp/NoncashContributionsRptF990Amt087875
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 is provided to the Board of Directors prior to filing the return. Members of the Board review the return at their discretion and submit comments, questions, and/or suggested revisions to the Board Chair.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board of Directors, staff, and volunteers are covered under the conflict of interest policy. The Chair of the Board of Directors determines whether a conflict exists and reviews responses to the conflict of interest policy. Persons who have a conflict are prohibited from participating in the Board's deliberations and decisions concerning the conflicted transaction.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Directors decides the compensation of the Head of School based on collective experience with other classical Christian schools and published salary information for administrators in Spring ISD and Houston ISD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02807246
IRS990/TotalAssetsEOYAmt01808992
IRS990/TotalAssetsGrp/BOYAmt02807246
IRS990/TotalAssetsGrp/EOYAmt01808992
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0922954
IRS990/TotalEmployeeCnt034
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0125889
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0146311
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01877013
IRS990/TotalFunctionalExpensesGrp/TotalAmt02149213
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt026452

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