Civic Intelligence

East Martin Christian School

990 • Fiscal year 2022 • EIN 38-1515411

Sep 01, 2021 to Aug 31, 2022 • Filed on Jan 08, 2023

516 118th AvenueMartin, MI 49070

(269) 672-5722

Siviq Scores

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

Liabilities / Assets

29th percentile

0.01x

Higher debt load relative to assets than 29% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

28th percentile

0.01x

Higher debt load relative to revenue than 28% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

70th percentile

20%

Higher net margin than 70% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

48th percentile

$50,111

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

69th percentile

12%

Faster asset growth than 69% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

13th percentile

-31%

Faster revenue growth than 13% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$1,815,909

Up $195,384 (+12%) from 2021

Net Assets

Up

$1,800,615

Up $180,090 (+11%) from 2021

Liabilities

Up

$15,294

Up $15,294 from 2021

Revenue

Down

$1,169,922

Down $537,166 (-31%) from 2021

Expenses

Up

$938,493

Up $203,535 (+28%) from 2021

Net Income

Down

$231,429

Down $740,701 (-76%) from 2021

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2011: $632,157Liabilities 2011: $205,758Net Assets 2011: $426,3992011Assets 2012: $564,834Liabilities 2012: $172,285Net Assets 2012: $392,5492012Assets 2013: $555,204Liabilities 2013: $91,836Net Assets 2013: $463,3682013Assets 2014: $505,405Liabilities 2014: $0Net Assets 2014: $505,4052014Assets 2015: $528,061Liabilities 2015: $0Net Assets 2015: $528,0612015Assets 2016: $548,973Liabilities 2016: $215Net Assets 2016: $548,7582016Assets 2017: $612,371Liabilities 2017: $368Net Assets 2017: $612,0032017Assets 2018: $561,095Liabilities 2018: -$2,500Net Assets 2018: $563,5952018Assets 2019: $485,590Liabilities 2019: -$582Net Assets 2019: $486,1732019Assets 2020: $597,056Liabilities 2020: $0Net Assets 2020: $597,0562020Assets 2021: $1,620,525Liabilities 2021: $0Net Assets 2021: $1,620,5252021Assets 2022: $1,815,909Liabilities 2022: $15,294Net Assets 2022: $1,800,6152022Assets 2023: $1,558,924Liabilities 2023: $4,690Net Assets 2023: $1,554,2342023Assets 2024: $630,272Liabilities 2024: $1,819Net Assets 2024: $628,4532024Assets 2025: $572,853Liabilities 2025: $1,351Net Assets 2025: $571,5022025

Highlighted filing

2022

Assets$1,815,909
Liabilities$15,294
Net Assets$1,800,615

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $557,975Expenses 2011: $498,074Net Income 2011: $59,9012011Revenue 2012: $477,259Expenses 2012: $511,109Net Income 2012: -$33,8502012Revenue 2013: $462,068Expenses 2013: $391,508Net Income 2013: $70,5602013Revenue 2014: $428,289Expenses 2014: $386,265Net Income 2014: $42,0242014Revenue 2015: $377,487Expenses 2015: $354,831Net Income 2015: $22,6562015Revenue 2016: $428,797Expenses 2016: $408,100Net Income 2016: $20,6972016Revenue 2017: $486,986Expenses 2017: $423,741Net Income 2017: $63,2452017Revenue 2018: $464,747Expenses 2018: $513,154Net Income 2018: -$48,4072018Revenue 2019: $530,198Expenses 2019: $607,252Net Income 2019: -$77,0542019Revenue 2020: $708,048Expenses 2020: $597,165Net Income 2020: $110,8832020Revenue 2021: $1,707,088Expenses 2021: $734,958Net Income 2021: $972,1302021Revenue 2022: $1,169,922Expenses 2022: $938,493Net Income 2022: $231,4292022Revenue 2023: $846,207Expenses 2023: $1,092,588Net Income 2023: -$246,3812023Revenue 2024: $1,156,797Expenses 2024: $1,155,450Net Income 2024: $1,3472024Revenue 2025: $1,095,523Expenses 2025: $1,253,821Net Income 2025: -$158,2982025

Highlighted filing

2022

Revenue$1,169,922
Expenses$938,493
Net Income$231,429
Jump To
Filing Snapshot
Filing Period
Sep 1, 2021 to Aug 31, 2022
Signed
Jan 8, 2023
Return Version
2021v4.1
Gross Receipts
$1,180,422
Mission and Program Overview

Mission

East Martin Christian School is a Christ-Centered educational institution that is guided by God's word. Our goals include preparing students to know that they are valued by God, to be spiritually and academically prepared to fulfill their role as Christians in society and educated as such.

Providing care and educational instruction for children age six weeks through grade eight.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,000,000$1,000,000→ $0
Land, Buildings, and Equipment, Net$413,624$413,573▼ $51
Cash and Non-Interest-Bearing Accounts$139,565$330,696▲ $191,131
Savings and Temporary Cash Investments$42,270$69,640▲ $27,370
Accounts Receivable$10,066--
Intangible Assets$2,000$2,000→ $0
Total Assets$1,620,525$1,815,909▲ $195,384
Other Assets Total$13,000--
Liabilities
Accounts Payable and Accrued Expenses-$15,294-
Total Liabilities$0$15,294▲ $15,294
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,620,525$1,800,615▲ $180,090
Total Net Assets Fund Balance$1,620,525$1,800,615▲ $180,090
Total Liabilities and Net Assets / Fund Balance$1,620,525$1,815,909▲ $195,384

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$400,573$421,051$821,624
Equipment$0$67,254$67,254
Other Land Buildings$0$55,082$55,082
Land$13,000-$13,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gail RidderingAdminstrator/Principal/TeacherFT$50,111$50,111

Board Members and Trustees

NameTitle
Dale DozemaPresident
Dennis DeYoungVice President
Chase DeMaagdTrustee
Christine RinehartTrustee
Jessica TuckerTrustee
Phil MillerTrustee
Ruth KatjeTrustee
Todd HelderSecretary
Sue TiemeyerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$897,761
Program Service Revenue
$220,286
Investment Income
$348
Other Revenue
$51,527
All Other Contributions
$897,761
Change in Net Assets
$231,429
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$750,922
Other Expenses$187,571
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$599,641$0$0$599,641
Other Employee Benefits$82,665$0$0$82,665
Payroll Taxes$40,127$0$0$40,127
Occupancy$29,984$0$0$29,984
Pension Plan Contributions$28,489$0$0$28,489
Other Expenses$17,315$0$0$17,315
Depreciation Depletion$13,051$0$0$13,051
Fees for Services Accounting$11,382$0$0$11,382
All Other Expenses$11,188$0$0$11,188
Insurance$10,330$0$0$10,330
Office Expenses$8,035$0$0$8,035
Information Technology$7,238$0$0$7,238
Advertising$41$0$0$41
Total Functional Expenses$938,493$0$0$938,493
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$58,031
Fundraising Direct Expenses$10,500
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Harvest sale$37,444$37,444$212$37,232
Pizza kit sale$7,462$7,462$5,164$2,298
Total Events$52,164$50,964$6,319$44,645
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
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
Filing and Contact Details

Filer

Filer Name
School Society of East Martin Christian School
EIN
38-1515411
Phone
2696725722
Address
516 118th Avenue, Martin, MI 49070

Signing Officer

Name
Susan Tiemeyer
Title
Treasurer
Phone
2696725722
Signed
2023-01-08

Organization Details

Principal Officer
Susan Tiemeyer
Formed
1942
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
9
Employees
34
Volunteers
30

Preparer

Firm
Vredeveld Haefner LLC
Address
10302 20TH AVE NW, GRAND RAPIDS, MI 49534
Preparer
Michael J Vredeveld
Phone
6166488447
Supplemental Narrative

Additional Explanations

Pt VI, Line 19

All documents, policies and statements are available upon request in the school office. Notice that such documents are available is posted outside the office on bulletin boards and in the newsletters.

Pt VI, Line 11B

Form 990 is reviewed with the Finance Committee prior to filing, and a digital copy is given to all members of the Board of Education.

Raw XML AppendixShowing 400 of 462 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/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt040127
IRS990/PayrollTaxesGrp/TotalAmt040127
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt028489
IRS990/PensionPlanContributionsGrp/TotalAmt028489
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Susan Tiemeyer
IRS990/PriorPeriodAdjustmentsAmt0-51339
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Tuition
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0220286
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01224789
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0603
IRS990/PYOtherExpensesAmt0210691
IRS990/PYOtherRevenueAmt042658
IRS990/PYProgramServiceRevenueAmt0439038
IRS990/PYRevenuesLessExpensesAmt0972130
IRS990/PYSalariesCompEmpBnftPaidAmt0524267
IRS990/PYTotalExpensesAmt0734958
IRS990/PYTotalRevenueAmt01707088
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0231429
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0625
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0220286
IRS990/SavingsAndTempCashInvstGrp/BOYAmt042270
IRS990/SavingsAndTempCashInvstGrp/EOYAmt069640
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal509Amt00
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0400573
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0421051
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0821624
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt067254
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt067254
IRS990ScheduleD/LandGrp/BookValueAmt013000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt013000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt055082
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt055082
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0413573
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt01200
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt01200
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt06319
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Harvest sale
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Pizza kit sale
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt0743
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt0743
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt037444
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt07462
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt07258
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt052164
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt037444
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt07462
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt06058
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt050964
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt044645
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt0200
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt0200
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt05376
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0212
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt05164
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0All documents, policies and statements are available upon request in the school office. Notice that such documents are available is posted outside the office on bulletin boards and in the newsletters.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 is reviewed with the Finance Committee prior to filing, and a digital copy is given to all members of the Board of Education.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01620525
IRS990/TotalAssetsEOYAmt01815909
IRS990/TotalAssetsGrp/BOYAmt01620525
IRS990/TotalAssetsGrp/EOYAmt01815909
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0897761
IRS990/TotalEmployeeCnt034
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0938493
IRS990/TotalFunctionalExpensesGrp/TotalAmt0938493
IRS990/TotalGrossUBIAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.57$0.00$0.57$1.10$1.25$0.16
2024Detailed filing. Detailed filing data is available for this year.$0.63$0.00$0.63$1.16$1.16$0.00
2023Detailed filing. Detailed filing data is available for this year.$1.56$0.00$1.55$0.85$1.09$0.25
2022Detailed filing. Detailed filing data is available for this year.$1.82$0.02$1.80$1.17$0.94$0.23
2021Detailed filing. Detailed filing data is available for this year.$1.62$0.00$1.62$1.71$0.73$0.97
2020Summary only. Only limited summary data is available for this year.$0.60$0.00$0.60$0.71$0.60$0.11
2019Summary only. Only limited summary data is available for this year.$0.49$0.00$0.49$0.53$0.61$0.08
2018Summary only. Only limited summary data is available for this year.$0.56$0.00$0.56$0.46$0.51$0.05
2017Summary only. Only limited summary data is available for this year.$0.61$0.00$0.61$0.49$0.42$0.06
2016Summary only. Only limited summary data is available for this year.$0.55$0.00$0.55$0.43$0.41$0.02
2015Summary only. Only limited summary data is available for this year.$0.53$0.00$0.53$0.38$0.35$0.02
2014Summary only. Only limited summary data is available for this year.$0.51$0.00$0.51$0.43$0.39$0.04
2013Summary only. Only limited summary data is available for this year.$0.56$0.09$0.46$0.46$0.39$0.07
2012Summary only. Only limited summary data is available for this year.$0.56$0.17$0.39$0.48$0.51$0.03
2011Summary only. Only limited summary data is available for this year.$0.63$0.21$0.43$0.56$0.50$0.06