Civic Intelligence

The Society for Christian Education

EIN 38-1438661 • 501(c)3 • Byron Center, MI

Profile

To provide Christian education

8840 Byron Center Ave SWByron Center, MI 49315

n/A

Siviq Scores

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

Liabilities / Assets

17th percentile

0.01x

Higher debt load relative to assets than 17% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

13th percentile

0.02x

Higher debt load relative to revenue than 13% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

81st percentile

30%

Higher net margin than 81% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

28th percentile

$124,550

Higher top officer pay than 28% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

85th percentile

23%

Faster asset growth than 85% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

79th percentile

33%

Faster revenue growth than 79% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$11,907,504

Up $2,251,765 (+23%) from 2023

Liabilities

Down

$141,388

Down $902 (-0.6%) from 2023

Net Assets

Up

$11,766,116

Up $2,252,667 (+24%) from 2023

Revenue

Up

$7,470,165

Up $1,867,570 (+33%) from 2023

Expenses

Up

$5,217,498

Up $381,796 (+7.9%) from 2023

Net Income

Up

$2,252,667

Up $1,485,774 (+194%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $3,772,396Liabilities 2011: $249,143Net Assets 2011: $3,523,2532011Assets 2012: $3,750,690Liabilities 2012: $211,906Net Assets 2012: $3,538,7842012Assets 2013: $3,797,782Liabilities 2013: $39,823Net Assets 2013: $3,757,9592013Assets 2014: $4,336,473Liabilities 2014: $105,082Net Assets 2014: $4,231,3912014Assets 2015: $4,282,962Liabilities 2015: $165,818Net Assets 2015: $4,117,1442015Assets 2016: $4,168,812Liabilities 2016: $133,032Net Assets 2016: $4,035,7802016Assets 2017: $7,393,697Liabilities 2017: $118,515Net Assets 2017: $7,275,1822017Assets 2018: $8,438,439Liabilities 2018: $146,156Net Assets 2018: $8,292,2832018Assets 2019: $7,688,839Liabilities 2019: $122,144Net Assets 2019: $7,566,6952019Assets 2020: $8,161,093Liabilities 2020: $556,375Net Assets 2020: $7,604,7182020Assets 2021: $8,209,239Liabilities 2021: $81,721Net Assets 2021: $8,127,5182021Assets 2022: $8,856,304Liabilities 2022: $109,748Net Assets 2022: $8,746,5562022Assets 2023: $9,655,739Liabilities 2023: $142,290Net Assets 2023: $9,513,4492023Assets 2024: $11,907,504Liabilities 2024: $141,388Net Assets 2024: $11,766,1162024

Highlighted filing

2024

Assets$11,907,504
Liabilities$141,388
Net Assets$11,766,116

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0Expenses 2011: $2,854,2822011Expenses 2012: $2,846,1492012Revenue 2013: $3,015,159Expenses 2013: $2,830,012Net Income 2013: $185,1472013Revenue 2014: $3,039,569Expenses 2014: $2,815,014Net Income 2014: $224,5552014Revenue 2015: $3,017,818Expenses 2015: $2,933,260Net Income 2015: $84,5582015Revenue 2016: $3,156,338Expenses 2016: $2,989,602Net Income 2016: $166,7362016Revenue 2017: $4,261,294Expenses 2017: $2,962,337Net Income 2017: $1,298,9572017Revenue 2018: $4,188,713Expenses 2018: $3,184,571Net Income 2018: $1,004,1422018Revenue 2019: $4,669,276Expenses 2019: $3,450,392Net Income 2019: $1,218,8842019Revenue 2020: $3,622,701Expenses 2020: $3,584,678Net Income 2020: $38,0232020Revenue 2021: $4,511,573Expenses 2021: $3,988,773Net Income 2021: $522,8002021Revenue 2022: $4,990,547Expenses 2022: $4,371,509Net Income 2022: $619,0382022Revenue 2023: $5,602,595Expenses 2023: $4,835,702Net Income 2023: $766,8932023Revenue 2024: $7,470,165Expenses 2024: $5,217,498Net Income 2024: $2,252,6672024

Highlighted filing

2024

Revenue$7,470,165
Expenses$5,217,498
Net Income$2,252,667

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.9$0.14$11.8$7.47$5.22$2.25
2023Detailed filing. Detailed filing data is available for this year.$9.66$0.14$9.51$5.60$4.84$0.77
2022Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$8.86$0.11$8.75$4.99$4.37$0.62
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.21$0.08$8.13$4.51$3.99$0.52
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.16$0.56$7.60$3.62$3.58$0.04
2019Detailed filing. Detailed filing data is available for this year.$7.69$0.12$7.57$4.67$3.45$1.22
2018Detailed filing. Detailed filing data is available for this year.$8.44$0.15$8.29$4.19$3.18$1.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.39$0.12$7.28$4.26$2.96$1.30
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.17$0.13$4.04$3.16$2.99$0.17
2015Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$4.28$0.17$4.12$3.02$2.93$0.08
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.34$0.11$4.23$3.04$2.82$0.22
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$3.80$0.04$3.76$3.02$2.83$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.75$0.21$3.54$2.85
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.77$0.25$3.52$2.85
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 2, 2023
Return Version
2022v5.0
Gross Receipts
$5,625,745
Mission and Program Overview

Mission

To provide Christian education

To provide Christian education to 648 students

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,681,161$4,768,932▲ $87,771
Savings and Temporary Cash Investments$2,274,281$2,256,573▼ $17,708
Other Notes and Loans Receivable, Net$1,251,843$1,881,556▲ $629,713
Cash and Non-Interest-Bearing Accounts$589,485$689,144▲ $99,659
Accounts Receivable$44,487$44,487→ $0
Prepaid Expenses and Deferred Charges$15,047$15,047→ $0
Total Assets$8,856,304$9,655,739▲ $799,435
Liabilities
Deferred Revenue$103,773$140,071▲ $36,298
Accounts Payable and Accrued Expenses$5,975$2,219▼ $3,756
Total Liabilities$109,748$142,290▲ $32,542
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,746,556$9,513,449▲ $766,893
Total Net Assets Fund Balance$8,746,556$9,513,449▲ $766,893
Total Liabilities and Net Assets / Fund Balance$8,856,304$9,655,739▲ $799,435

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,639,892$2,769,375$6,409,267
Equipment$340,254$893,098$1,233,352
Land$503,467-$503,467
Leasehold Improvements$285,319$176,773$462,092

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$1,861,508$69,497▲ $13,123$1,943,255-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
James OnderlindeCEOFT$125,200$125,200

Board Members and Trustees

NameTitle
Mike WolfPresident
Aaron SalTrustee
Andrew RysdamTrustee
Bruce DeboerTrustee
David HopTrustee
Doug VandenbergTrustee
Grant ZondervanTrustee
Matt BussaTrustee
Tara SchreurTrustee
Tim PaddingTrustee
Carla FlesSecretary
Deb BlacquiereTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,978,903
Program Service Revenue
$3,493,809
Investment Income
$29,570
Other Revenue
$100,313
All Other Contributions
$1,711,105
Change in Net Assets
$766,893
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,958,449
Other Expenses$877,253
Total Fundraising Expense$101,325
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,745,715$291,503$43,661$3,080,879
Other Employee Benefits$343,937$36,514$5,469$385,920
Pension Plan Contributions$237,622$25,227$3,779$266,628
Payroll Taxes$200,542$21,291$3,189$225,022
Occupancy$130,618$37,527$35,626$203,771
Depreciation Depletion$171,699$18,226$2,736$192,661
Office Expenses-$40,637$6,865$47,502
Information Technology-$45,344-$45,344
Advertising-$40,398-$40,398
Other Expenses$87,372$38,684-$38,684
Conferences and Meetings$32,529--$32,529
Insurance$27,285--$27,285
Fees for Services Management-$5,271-$5,271
Total Functional Expenses$4,127,593$606,784$101,325$4,835,702
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$112,519
Fundraising Direct Expenses$23,150
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$217,200$217,200$17,523$199,677
Total Events$217,200$217,200$17,523$199,677
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
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Part VI Line 11B

Members of the Board review Form 990.

Part VI Line 19

The public can request a copy of the described information.

Part VI, line 6

The organization is made up of members

Part VI, line 7A

The members of the organization elect members to the board annually

Part VI, line 7B

Members must approve the annual budget and tuition charges.

Part VI, line 8A

Minutes are taken at every meeting.

Part VI, line 8B

Minutes are taken at every meeting and reported to the board.

Part VI, line 11

The finance committee reviews Form 990 and reports to the board.

Part VI, line 12C

The school has a conflict of interest policy.

Part VI, line 15A

The finance committee receives recommendations. Board approves all salaries

Part VI, line 15B

The finance committee receives recommendations. Board approves all salaries

Filing and Contact Details

Filer

Filer Name
The Society For Christian Education
EIN
38-1438661
In Care Of
% Deb Blacquiere
Phone
6168783347
Address
8840 Byron Center Ave SW, Byron Center, MI 49315
Doing Business As
Byron Center Christian School

Signing Officer

Name
Deb Blacquiere
Title
Treasurer
Phone
6168783347
Signed
2023-11-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Deb Blacquiere
Formed
1917
Legal Domicile
Mi
Voting Board Members
13
Independent Board Members
13
Employees
126

Preparer

Firm
Isenhoff & Company LLC
Address
2900 Rush Creek Dr SW, Byron Center, MI 49315
Preparer
Brian R Isenhoff
Phone
6167063028
Supplemental Narrative

Additional Explanations

Part XI, line 9

Unrealized gains on publicly traded securities

Part XI, any line

Transfer of Assets to Byron Center Christian School Foundation

Raw XML AppendixShowing 400 of 513 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/Form990PartVIISectionAGrp/TitleTxt4Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt7Trustee
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Members of the Board review Form 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The public can request a copy of the described information.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization is made up of members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The members of the organization elect members to the board annually
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Members must approve the annual budget and tuition charges.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Minutes are taken at every meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Minutes are taken at every meeting and reported to the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Unrealized gains on publicly traded securities
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8The finance committee reviews Form 990 and reports to the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9The school has a conflict of interest policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10The finance committee receives recommendations. Board approves all salaries
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11The finance committee receives recommendations. Board approves all salaries
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Transfer of Assets to Byron Center Christian School Foundation
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