Civic Intelligence

Emmanuel Christian School

990 • Fiscal year 2019 • EIN 37-1833365

Jul 01, 2018 to Jun 30, 2019 • Filed on Jun 17, 2020

Organization ProfileWWW.ECSTOLEDO.ORG
4607 West Laskey RoadToledo, OH 43623

(419) 473-3280

Siviq Scores

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

Liabilities / Assets

99th percentile

2.39x

Higher debt load relative to assets than 99% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

53rd percentile

0.10x

Higher debt load relative to revenue than 53% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

17th percentile

-14%

Higher net margin than 17% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

50th percentile

$62,883

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

1st percentile

-71%

Faster asset growth than 1% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

30th percentile

-4.5%

Faster revenue growth than 30% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$124,406

Down $311,298 (-71%) from 2018

Net Assets

Down

-$172,553

Down $397,986 (-177%) from 2018

Liabilities

Up

$296,959

Up $86,688 (+41%) from 2018

Revenue And Expenses
Liabilities / Revenue53rd percentileNet Margin17th percentile

Revenue

Down

$2,925,530

Down $136,355 (-4.5%) from 2018

Expenses

Up

$3,323,516

Up $347,243 (+12%) from 2018

Net Income

Down

-$397,986

Down $483,598 (-565%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth1st percentile

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2018: $435,704Liabilities 2018: $210,271Net Assets 2018: $225,4332018Assets 2019: $124,406Liabilities 2019: $296,959Net Assets 2019: -$172,5532019Assets 2020: $829,612Liabilities 2020: $648,086Net Assets 2020: $181,5262020Assets 2021: $1,587,041Liabilities 2021: $1,076,285Net Assets 2021: $510,7562021Assets 2022: $2,184,462Liabilities 2022: $1,155,226Net Assets 2022: $1,029,2362022Assets 2023: $1,045,379Liabilities 2023: $248,938Net Assets 2023: $796,4412023Assets 2024: $1,447,310Liabilities 2024: $974,293Net Assets 2024: $473,0172024

Highlighted filing

2019

Assets$124,406
Liabilities$296,959
Net Assets-$172,553
Open 2019 Filing

Operations Trend

Revenue Growth30th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2018: $3,061,885Expenses 2018: $2,976,273Net Income 2018: $85,6122018Revenue 2019: $2,925,530Expenses 2019: $3,323,516Net Income 2019: -$397,9862019Revenue 2020: $4,217,356Expenses 2020: $3,863,277Net Income 2020: $354,0792020Revenue 2021: $4,895,284Expenses 2021: $4,566,054Net Income 2021: $329,2302021Revenue 2022: $6,029,786Expenses 2022: $5,511,305Net Income 2022: $518,4812022Revenue 2023: $5,765,646Expenses 2023: $5,997,965Net Income 2023: -$232,3192023Revenue 2024: $5,290,520Expenses 2024: $5,613,944Net Income 2024: -$323,4242024

Highlighted filing

2019

Revenue$2,925,530
Expenses$3,323,516
Net Income-$397,986
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jun 17, 2020
Return Version
2018v3.1
Gross Receipts
$2,959,650
Mission and Program Overview

Mission

The mission of emmanuel christian school is to assist the family by providing godly, loving training that disciples them to exemplify christ, make biblically-based decisions and attain academic excellence.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$20,865$59,484▲ $38,619
Land, Buildings, and Equipment, Net$84,949$58,958▼ $25,991
Cash and Non-Interest-Bearing Accounts$329,890$5,964▼ $323,926
Total Assets$435,704$124,406▼ $311,298
Liabilities
Mortgage Notes Payable Secured by Investment Property-$130,000-
Accounts Payable and Accrued Expenses$81,277$93,410▲ $12,133
Deferred Revenue$128,994$73,549▼ $55,445
Total Liabilities$210,271$296,959▲ $86,688
Net Assets / Fund Balance
Permanently Rstr Net Assets-$0-
Temporarily Rstr Net Assets-$0-
Unrestricted Net Assets$225,433$-172,553▼ $397,986
Total Net Assets Fund Balance$225,433$-172,553▼ $397,986
Total Liabilities and Net Assets / Fund Balance$435,704$124,406▼ $311,298

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$48,758$654,965$703,723
Other Land Buildings$10,200$320,981$331,181

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$964,259-▲ $80,601$23,537$1,008,528
2018$946,895-▲ $113,736$83,525$964,259
Compensation and Service Providers
Top Officer Pay50th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kevin HoferHead of SchoolFT$54,416$8,467$62,883

Board Members and Trustees

NameTitle
Scott BrownChairman
D Scott FriesnerBoard Secretary
Teresa FelskeBoard Treasurer
Barbara CookTrustee
Burton LuringTrustee
Jon NicholTrustee
Marc TienvieriTrustee
Tammy KnightenTrustee
Todd JohnsonTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$696,008
Program Service Revenue
$2,198,682
Investment Income
$0
Other Revenue
$30,840
All Other Contributions
$672,471
Change in Net Assets
$-397,986

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
Securities Publicly Traded2$45,009Fair Market Value
Total Noncash Contributions2$45,009-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,357,378
Other Expenses$826,700
Grants and Similar Amounts Paid$139,438
Total Fundraising Expense$29,368
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,318,734$250,799$17,465$1,586,998
Other Employee Benefits$543,733$111,753$7,782$663,268
Occupancy$174,464$52,850$491$227,805
Grants to Domestic Individuals$139,438--$139,438
Current Officers, Directors, Trustees, and Key Employees$53,587$10,372$722$64,681
Advertising$46,366-$2,279$48,645
Pension Plan Contributions$34,784$7,149$498$42,431
Fees for Services Other$36,610$1,839-$38,449
Depreciation Depletion$26,170$1,556-$27,726
Insurance$18,557$8,524-$27,081
Office Expenses$13,929$155-$14,084
Other Expenses$11,581$2,201-$13,782
All Other Expenses-$4,488-$4,488
Interest-$935-$935
Travel-$108$131$239
Total Functional Expenses$2,841,437$452,711$29,368$3,323,516
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$64,960
Fundraising Direct Expenses$34,120
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Boosterthon$23,236$23,236$14,707$8,529
Trivia Night$19,755$19,755$3,782$15,973
Total Events$64,960$64,960$34,120$30,840
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

“Emmanuel baptist church is the sole member of the filing organization.”

Form 990, Part VI, Section A, Line 7B

“Emmanuel baptist church holds reserve powers over the filing organization.”

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

“A copy of the draft of emmanuel christian school's 990 is provided to each board member to review as they wish before the return is finalized and filed.”

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

“Each year, emmanuel christian church enforces compliance with their conflict of interest policy by having each officer, trustee, and key employee fill out and sign a form disclosing any interests they may have that could give rise to conflict.”

Form 990, Part VI, Section B, Line 15

“The board determines the compensation of emmanuel christian school's head of school.”

Form 990, Part VI, Section C, Line 19

“Emmanuel christian school makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Emmanuel Christian School
EIN
37-1833365
Phone
4194733280
Address
4607 WEST LASKEY ROAD, TOLEDO, OH 43623

Signing Officer

Name
Kevin Hofer
Title
Head of School
Phone
4194733280
Signed
2020-06-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Hofer
Formed
2015
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
9
Employees
93
Volunteers
65

Preparer

Firm
Gilmore Jasion Mahler Ltd
Address
1785 INDIAN WOOD CIRCLE, MAUMEE, OH 43537
Preparer
Steve Miller
Phone
4197942000
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The board assumes the responsibility for the oversight of the review.”

Financial Statement Notes

PART V, LINE 4:

“The funds are to provide scholarships for needy students at emmanuel christian school.”

PART X, LINE 2:

“The school is a not-for-profit organization that is exempt from income taxes under section 501(c)(3) of the internal revenue code. Management of the school is required to determine whether a tax position of the school is more likely than not to be sustained upon examination by the applicable taxing authority, including resolution of any related appeals or litigation processes, based on the technical merits of the position. Management of the school is not aware of any tax positions for which it is reasonably possible that the total amounts of unrecognized tax benefits will significantly change in the next twelve months. However, management's conclusions may be subject to review and adjustment at a later date based on factors including, but not limited to, new tax laws, regulations and administrative interpretations (including relevant court decisions).”

Raw XML AppendixShowing 400 of 520 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/OtherExpensesGrp/Desc2OTHER EXPENSES
IRS990/OtherExpensesGrp/Desc3STAFF DEVELOPMENT
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0-18
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12201
IRS990/OtherExpensesGrp/ProgramServicesAmt0371662
IRS990/OtherExpensesGrp/ProgramServicesAmt128146
IRS990/OtherExpensesGrp/ProgramServicesAmt223676
IRS990/OtherExpensesGrp/ProgramServicesAmt311581
IRS990/OtherExpensesGrp/TotalAmt0371662
IRS990/OtherExpensesGrp/TotalAmt128146
IRS990/OtherExpensesGrp/TotalAmt223658
IRS990/OtherExpensesGrp/TotalAmt313782
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt017465
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0250799
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01318734
IRS990/OtherSalariesAndWagesGrp/TotalAmt01586998
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PensionPlanContributionsGrp/FundraisingAmt0498
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt07149
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt034784
IRS990/PensionPlanContributionsGrp/TotalAmt042431
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0KEVIN HOFER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02198682
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02198682
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0731690
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt083525
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0667643
IRS990/PYOtherRevenueAmt0112383
IRS990/PYProgramServiceRevenueAmt02217812
IRS990/PYRevenuesLessExpensesAmt085612
IRS990/PYSalariesCompEmpBnftPaidAmt02225105
IRS990/PYTotalExpensesAmt02976273
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03061885
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-397986
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt023537
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02059244
IRS990ScheduleA/SchoolInd0X
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/CYEndwmtFundGrp/AdministrativeExpensesAmt012795
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0964259
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01008528
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt080601
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt023537
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt012847
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0946895
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0964259
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0113736
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt083525
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd01
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt048758
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0654965
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0703723
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt010200
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0320981
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0331181
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.77050
IRS990ScheduleD/RelatedOrgListSchRInd01
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FUNDS ARE TO PROVIDE SCHOLARSHIPS FOR NEEDY STUDENTS AT EMMANUEL CHRISTIAN SCHOOL.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. MANAGEMENT OF THE SCHOOL IS REQUIRED TO DETERMINE WHETHER A TAX POSITION OF THE SCHOOL IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. MANAGEMENT OF THE SCHOOL IS NOT AWARE OF ANY TAX POSITIONS FOR WHICH IT IS REASONABLY POSSIBLE THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. HOWEVER, MANAGEMENT'S CONCLUSIONS MAY BE SUBJECT TO REVIEW AND ADJUSTMENT AT A LATER DATE BASED ON FACTORS INCLUDING, BUT NOT LIMITED TO, NEW TAX LAWS, REGULATIONS AND ADMINISTRATIVE INTERPRETATIONS (INCLUDING RELEVANT COURT DECISIONS).
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.22950
IRS990ScheduleD/TotalBookValueLandBuildingsAmt058958
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE NONDISCRIMINATION POLICY IS PUBLISHED ANNUALLY IN THE LOCAL NEWSPAPER THE BLADE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt034120
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BOOSTERTHON
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0TRIVIA NIGHT
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt023236
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt019755
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt021969
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt064960
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt023236
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt019755
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt021969
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt064960
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt030840
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent2Amt0100
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt0100
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt015531
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt034020
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt014707
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt03782
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0139438
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt050
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0A POLICY IS IN PLACE FOR CALCULATING THE TOTAL AMOUNT OF ASSISTANCE THAT CAN BE GIVEN EACH YEAR FROM THE ENDOWMENT FUND. A SERVICE IS USED FOR FAMILIES TO APPLY FOR ASSISTANCE. THAT SERVICE VERIFIES THE INFORMATION PROVIDED COMPARED TO TAX DOCUMENTS, ETC. IT USES VARIOUS FORMULAS AND GOVERNMENT STANDARDS TO DETERMINE THE "FAMILY NEED". A COMMITTEE THEN REVIEWS THIS INFORMATION AND DETERMINES AN APPROPRIATE AMOUNT OF ASSISTANCE/SCHOLARSHIP BASED ON OUR LIMITED AVAILABLE FUNDS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART 1, LINE 2
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt02
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt0FAIR MARKET VALUE
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd0X
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt045009
IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt0PART I COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS DURING THE TAX YEAR
IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, COLUMN (B):
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EMMANUEL BAPTIST CHURCH IS THE SOLE MEMBER OF THE FILING ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EMMANUEL BAPTIST CHURCH HOLDS RESERVE POWERS OVER THE FILING ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE DRAFT OF EMMANUEL CHRISTIAN SCHOOL'S 990 IS PROVIDED TO EACH BOARD MEMBER TO REVIEW AS THEY WISH BEFORE THE RETURN IS FINALIZED AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH YEAR, EMMANUEL CHRISTIAN CHURCH ENFORCES COMPLIANCE WITH THEIR CONFLICT OF INTEREST POLICY BY HAVING EACH OFFICER, TRUSTEE, AND KEY EMPLOYEE FILL OUT AND SIGN A FORM DISCLOSING ANY INTERESTS THEY MAY HAVE THAT COULD GIVE RISE TO CONFLICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD DETERMINES THE COMPENSATION OF EMMANUEL CHRISTIAN SCHOOL'S HEAD OF SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EMMANUEL CHRISTIAN SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD ASSUMES THE RESPONSIBILITY FOR THE OVERSIGHT OF THE REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$124,406
Liabilities
$296,959
Net assets
-$172,553
Revenue
$2,925,530
Expenses
$3,323,516
Net income
-$397,986
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.45$0.97$0.47$5.29$5.61$0.32
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.05$0.25$0.80$5.77$6.00$0.23
2022Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$2.18$1.16$1.03$6.03$5.51$0.52
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.59$1.08$0.51$4.90$4.57$0.33
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.65$0.18$4.22$3.86$0.35
2019Detailed filing. Detailed filing data is available for this year.$0.12$0.30$0.17$2.93$3.32$0.40
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.44$0.21$0.23$3.06$2.98$0.09