Civic Intelligence

Macomb Christian Academy

EIN 38-2464965 • 501(c)3 • Royal Oak, MI

Profile

Providing academic excellence through a christ-centered education equipping young people to honor god through service and leadership.

PO Box 427Royal Oak, MI 48068-0427

www.macombchristianschools.org

Siviq Scores

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

Liabilities / Assets

67th percentile

0.09x

Higher debt load relative to assets than 67% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

54th percentile

0.02x

Higher debt load relative to revenue than 54% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

16th percentile

-19%

Higher net margin than 16% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

74th percentile

$65,832

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

6th percentile

-48%

Faster asset growth than 6% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

25th percentile

-11%

Faster revenue growth than 25% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets67th percentile

Assets

Down

$214,463

Down $197,776 (-48%) from 2018

Liabilities

Down

$19,327

Down $41,450 (-68%) from 2018

Net Assets

Down

$195,136

Down $156,326 (-44%) from 2018

Operations
Liabilities / Revenue54th percentileNet Margin16th percentile

Revenue

Down

$830,779

Down $106,869 (-11%) from 2018

Expenses

Down

$987,105

Down $55,008 (-5.3%) from 2018

Net Income

Down

-$156,326

Down $51,861 (-50%) from 2018

Trend Graphs

Balance Sheet Trend

Asset Growth6th percentile

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

$2.0M$1.0M$0-$1.0MAssets 2011: $718,769Liabilities 2011: $1,360,183Net Assets 2011: -$641,4142011Assets 2012: $712,176Liabilities 2012: $1,271,113Net Assets 2012: -$558,9372012Assets 2013: $678,246Liabilities 2013: $1,287,149Net Assets 2013: -$608,9032013Assets 2014: $668,210Liabilities 2014: $1,166,099Net Assets 2014: -$497,8892014Assets 2015: $731,658Liabilities 2015: $1,122,627Net Assets 2015: -$390,9692015Assets 2016: $752,309Liabilities 2016: $1,083,078Net Assets 2016: -$330,7692016Assets 2017: $1,236,453Liabilities 2017: $1,216,791Net Assets 2017: $19,6622017Assets 2018: $412,239Liabilities 2018: $60,777Net Assets 2018: $351,4622018Assets 2019: $214,463Liabilities 2019: $19,327Net Assets 2019: $195,1362019

Highlighted filing

2019

Assets$214,463
Liabilities$19,327
Net Assets$195,136
Open 2019 Filing

Operations Trend

Revenue Growth25th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,259,217Expenses 2011: $1,203,177Net Income 2011: $56,0402011Expenses 2012: $1,234,6032012Revenue 2013: $1,147,051Expenses 2013: $1,197,017Net Income 2013: -$49,9662013Revenue 2014: $1,149,387Expenses 2014: $1,051,002Net Income 2014: $98,3852014Revenue 2015: $1,081,854Expenses 2015: $974,934Net Income 2015: $106,9202015Revenue 2016: $1,015,692Expenses 2016: $955,492Net Income 2016: $60,2002016Revenue 2017: $1,272,767Expenses 2017: $922,336Net Income 2017: $350,4312017Revenue 2018: $937,648Expenses 2018: $1,042,113Net Income 2018: -$104,4652018Revenue 2019: $830,779Expenses 2019: $987,105Net Income 2019: -$156,3262019

Highlighted filing

2019

Revenue$830,779
Expenses$987,105
Net Income-$156,326
Open 2019 Filing

Filings

Most recent year

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

Open filing
Assets
$214,463
Liabilities
$19,327
Net assets
$195,136
Revenue
$830,779
Expenses
$987,105
Net income
-$156,326
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2019Detailed filing. Detailed filing data is available for this year.$0.21$0.02$0.20$0.83$0.99$0.16
2018Detailed filing. Detailed filing data is available for this year.$0.41$0.06$0.35$0.94$1.04$0.10
2017Detailed filing. Detailed filing data is available for this year.$1.24$1.22$0.02$1.27$0.92$0.35
2016Detailed filing. Detailed filing data is available for this year.$0.75$1.08$0.33$1.02$0.96$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.73$1.12$0.39$1.08$0.97$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.67$1.17$0.50$1.15$1.05$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$1.29$0.61$1.15$1.20$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$1.27$0.56$1.23
2011Summary only. Only limited summary data is available for this year.$0.72$1.36$0.64$1.26$1.20$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 14, 2020
Return Version
2018v3.2
Gross Receipts
$862,366
Mission and Program Overview

Mission

Providing academic excellence through a christ-centered education equipping young people to honor god through service and leadership.

Providing academic excellence through a christ-centered education. Equipping young people to honor god through service and leadership

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$394,239$209,355▼ $184,884
Land, Buildings, and Equipment, Net$16,492--
Accounts Receivable-$4,755-
Savings and Temporary Cash Investments$1,155--
Prepaid Expenses and Deferred Charges$353$353→ $0
Total Assets$412,239$214,463▼ $197,776
Liabilities
Deferred Revenue$47,232--
Accounts Payable and Accrued Expenses$13,545$15,676▲ $2,131
Other Liabilities-$3,651-
Total Liabilities$60,777$19,327▼ $41,450
Net Assets / Fund Balance
Unrestricted Net Assets$351,462$195,136▼ $156,326
Total Net Assets Fund Balance$351,462$195,136▼ $156,326
Total Liabilities and Net Assets / Fund Balance$412,239$214,463▼ $197,776
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Marjorie BaldwinSuperintendeFT$65,832$65,832

Board Members and Trustees

NameTitle
Claude BaileyChairman
Nancy SpaldingVice Chair
Karen CannSecretary
Gary DemanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$154,677
Program Service Revenue
$470,691
Investment Income
$39,375
Other Revenue
$166,036
All Other Contributions
$154,677
Change in Net Assets
$-156,326
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$681,309
Other Expenses$302,796
Total Fundraising Expense$35,757
Grants and Similar Amounts Paid$3,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$391,287$181,524$22,435$595,246
Occupancy$55,500$81,918-$137,418
Payroll Taxes$42,580$13,667$1,664$57,911
All Other Expenses$33,989$718$10,913$45,620
Other Employee Benefits$21,382$6,025$745$28,152
Office Expenses$20,960--$20,960
Other Expenses$11,563--$11,563
Fees for Services Accounting$9,800--$9,800
Insurance$7,014--$7,014
Information Technology$5,456--$5,456
Conferences and Meetings$4,626--$4,626
Travel$4,296--$4,296
Grants to Domestic Individuals$3,000--$3,000
Advertising$1,918--$1,918
Depreciation Depletion$1,132--$1,132
Fees for Services Other$825--$825
Total Functional Expenses$667,496$283,852$35,757$987,105
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$65,909
Fundraising Direct Expenses$16,228
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$65,909$65,909$16,228$49,681
Total Events$65,909$65,909$16,228$49,681
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Payable$3,492
Sales Tax Payable$159
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Page 6, Part VI, Line 6

“CLASSES OF MEMBERS”

Form 990, Page 6, Part VI, Line 7A

“Association members elect school board members and must approve changes to the constitution.”

Form 990, Page 6, Part VI, Line 7B

“Include any action that would affect the ownership or governing body of the school.”

Form 990, Page 6, Part VI, Line 11B

“Return is reviewed by the board of directors and finance director before it is filed.”

Form 990, Page 6, Part VI, Line 12C

“Annual disclosures are submitted and reviewed by the school board.”

Form 990, Page 6, Part VI, Line 15A

“Compensation process for officers, non-teaching key employees are hired by the adminstrator. Input from the school board and independent persons is used as required based on the position. The salary range is set based on the representative compensation of peers. The salary paid is based on budget contraints. Teaching key employees are hired by the adminstrator. The salary rate is based on a predetermined grid. The grid matches years of experience and the academic level that has been achieved.”

Form 990, Page 6, Part VI, Line 15B

“Compensation process for officers, non-teaching key employees are hired by the adminstrator. Input from the school board and independent persons is used as required based on the position. The salary range is set based on the representative compensation of peers. The salary paid is based on budget contraints. Teaching key employees are hired by the adminstrator. The salary rate is based on a predetermined grid. The grid matches years of experience and the academic level that has been achieved.”

Form 990, Page 6, Part VI, Line 19

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Macomb Christian Academy Parent
EIN
38-2464965
Address
PO BOX 427, ROYAL OAK, MI 48068-0427

Signing Officer

Name
Gary Deman
Title
Treasurer
Phone
5867518980
Signed
2020-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gary Deman
Formed
1984
Legal Domicile
Mi
Voting Board Members
5
Independent Board Members
5
Employees
52
Volunteers
125

Preparer

Firm
CLARENCE H JOHNSON PC - CPA'S
Address
26076 WOODWARD AVE, ROYAL OAK, MI 48067-0918
Preparer
James C Johnson
Phone
2483984040
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Providing a christian education along with related student services for”

Raw XML AppendixShowing 400 of 421 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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IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES PAYABLE
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IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
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IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
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IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NEWSPAPER ADVERTISMENTS, HANDOUTS, AND WEBSITE MATERIALS ALL INCLUDE THE NON-DISCRIMINATION POLICY.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt065909
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt065909
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt065909
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt065909
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt049681
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt016228
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt016228
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IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0USED EQUIPMENT
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt02019-06-15
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt054734
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt0PUBLIC
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt0THRIFT VAL
IRS990ScheduleN/DispositionOfAssetsDetail/PersonNm0VARIOUS INDIVIDUALS
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IRS990ScheduleN/OwnerOfSuccessor2Ind0false
IRS990ScheduleN/ReceiveCompensation2Ind0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDING A CHRISTIAN EDUCATION ALONG WITH RELATED STUDENT SERVICES FOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CLASSES OF MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ASSOCIATION MEMBERS ELECT SCHOOL BOARD MEMBERS AND MUST APPROVE CHANGES TO THE CONSTITUTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INCLUDE ANY ACTION THAT WOULD AFFECT THE OWNERSHIP OR GOVERNING BODY OF THE SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4RETURN IS REVIEWED BY THE BOARD OF DIRECTORS AND FINANCE DIRECTOR BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ANNUAL DISCLOSURES ARE SUBMITTED AND REVIEWED BY THE SCHOOL BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPENSATION PROCESS FOR OFFICERS, NON-TEACHING KEY EMPLOYEES ARE HIRED BY THE ADMINSTRATOR. INPUT FROM THE SCHOOL BOARD AND INDEPENDENT PERSONS IS USED AS REQUIRED BASED ON THE POSITION. THE SALARY RANGE IS SET BASED ON THE REPRESENTATIVE COMPENSATION OF PEERS. THE SALARY PAID IS BASED ON BUDGET CONTRAINTS. TEACHING KEY EMPLOYEES ARE HIRED BY THE ADMINSTRATOR. THE SALARY RATE IS BASED ON A PREDETERMINED GRID. THE GRID MATCHES YEARS OF EXPERIENCE AND THE ACADEMIC LEVEL THAT HAS BEEN ACHIEVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7COMPENSATION PROCESS FOR OFFICERS, NON-TEACHING KEY EMPLOYEES ARE HIRED BY THE ADMINSTRATOR. INPUT FROM THE SCHOOL BOARD AND INDEPENDENT PERSONS IS USED AS REQUIRED BASED ON THE POSITION. THE SALARY RANGE IS SET BASED ON THE REPRESENTATIVE COMPENSATION OF PEERS. THE SALARY PAID IS BASED ON BUDGET CONTRAINTS. TEACHING KEY EMPLOYEES ARE HIRED BY THE ADMINSTRATOR. THE SALARY RATE IS BASED ON A PREDETERMINED GRID. THE GRID MATCHES YEARS OF EXPERIENCE AND THE ACADEMIC LEVEL THAT HAS BEEN ACHIEVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0987105
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IRS990/USAddress/CityNm0STERLING HEIGHTS
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IRS990/WebsiteAddressTxt0WWW.MACOMBCHRISTIANSCHOOLS.ORG
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ReturnHeader/BuildTS02020-11-19 02:30:22Z
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ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MACOMB CHRISTIAN ACADEMY PARENT
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ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 427
ReturnHeader/Filer/USAddress/CityNm0ROYAL OAK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
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