Civic Intelligence

Grace Classical Academy

990 • Fiscal year 2019 • EIN 43-1936502

Jul 01, 2018 to Jun 30, 2019 • Filed on Jan 28, 2020

2438 E CherrySpringfield, MO 65802

(417) 877-7910

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.51x

Higher debt load relative to assets than 82% of similar nonprofits.

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

Liabilities / Revenue

87th percentile

1.09x

Higher debt load relative to revenue than 87% of similar nonprofits.

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

Net Margin

30th percentile

-3.3%

Higher net margin than 30% of similar nonprofits.

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

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

41st percentile

0.5%

Faster asset growth than 41% of similar nonprofits.

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

Revenue Growth

69th percentile

14%

Faster revenue growth than 69% of similar nonprofits.

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

Assets

Up

$1,971,942

Up $9,791 (+0.5%) from 2018

Net Assets

Down

$969,113

Down $30,689 (-3.1%) from 2018

Liabilities

Up

$1,002,829

Up $40,480 (+4.2%) from 2018

Revenue

Up

$918,862

Up $115,204 (+14%) from 2018

Expenses

Up

$949,551

Up $145,224 (+18%) from 2018

Net Income

Down

-$30,689

Down $30,020 (-4487%) from 2018

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $300,140Liabilities 2011: $215,160Net Assets 2011: $84,9802011Assets 2012: $482,190Liabilities 2012: $321,266Net Assets 2012: $160,9242012Assets 2013: $480,522Liabilities 2013: $313,679Net Assets 2013: $166,8432013Assets 2014: $512,710Liabilities 2014: $275,669Net Assets 2014: $237,0412014Assets 2015: $408,483Liabilities 2015: $183,054Net Assets 2015: $225,4292015Assets 2016: $532,874Liabilities 2016: $204,111Net Assets 2016: $328,7632016Assets 2017: $1,919,552Liabilities 2017: $919,081Net Assets 2017: $1,000,4712017Assets 2018: $1,962,151Liabilities 2018: $962,349Net Assets 2018: $999,8022018Assets 2019: $1,971,942Liabilities 2019: $1,002,829Net Assets 2019: $969,1132019Assets 2020: $2,008,805Liabilities 2020: $948,644Net Assets 2020: $1,060,1612020Assets 2021: $2,110,052Liabilities 2021: $930,301Net Assets 2021: $1,179,7512021Assets 2022: $2,345,550Liabilities 2022: $957,125Net Assets 2022: $1,388,4252022Assets 2023: $2,485,189Liabilities 2023: $936,555Net Assets 2023: $1,548,6342023Assets 2024: $2,857,701Liabilities 2024: $983,784Net Assets 2024: $1,873,9172024Assets 2025: $3,076,512Liabilities 2025: $911,282Net Assets 2025: $2,165,2302025

Highlighted filing

2019

Assets$1,971,942
Liabilities$1,002,829
Net Assets$969,113

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $652,264Expenses 2011: $652,536Net Income 2011: -$2722011Revenue 2012: $760,039Expenses 2012: $684,095Net Income 2012: $75,9442012Revenue 2013: $845,703Expenses 2013: $839,784Net Income 2013: $5,9192013Revenue 2014: $862,814Expenses 2014: $792,616Net Income 2014: $70,1982014Revenue 2015: $781,727Expenses 2015: $793,245Net Income 2015: -$11,5182015Revenue 2016: $702,643Expenses 2016: $599,309Net Income 2016: $103,3342016Revenue 2017: $1,329,197Expenses 2017: $657,489Net Income 2017: $671,7082017Revenue 2018: $803,658Expenses 2018: $804,327Net Income 2018: -$6692018Revenue 2019: $918,862Expenses 2019: $949,551Net Income 2019: -$30,6892019Revenue 2020: $1,068,795Expenses 2020: $977,747Net Income 2020: $91,0482020Revenue 2021: $1,089,179Expenses 2021: $969,589Net Income 2021: $119,5902021Revenue 2022: $1,250,125Expenses 2022: $1,041,451Net Income 2022: $208,6742022Revenue 2023: $1,420,802Expenses 2023: $1,260,593Net Income 2023: $160,2092023Revenue 2024: $1,561,634Expenses 2024: $1,236,351Net Income 2024: $325,2832024Revenue 2025: $1,764,432Expenses 2025: $1,472,973Net Income 2025: $291,4592025

Highlighted filing

2019

Revenue$918,862
Expenses$949,551
Net Income-$30,689
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jan 28, 2020
Return Version
2018v3.1
Gross Receipts
$918,862
Mission and Program Overview

Mission

Educate children in the love, grace, truth & holiness of God

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,458,455$1,419,382▼ $39,073
Cash and Non-Interest-Bearing Accounts$441,366$506,110▲ $64,744
Accounts Receivable$60,305$44,571▼ $15,734
Intangible Assets$2,025$1,879▼ $146
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,962,151$1,971,942▲ $9,791
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$684,556$642,700▼ $41,856
Other Liabilities$265,502$352,404▲ $86,902
Accounts Payable and Accrued Expenses$12,291$7,725▼ $4,566
Total Liabilities$962,349$1,002,829▲ $40,480
Net Assets / Fund Balance
Unrestricted Net Assets$999,802$969,113▼ $30,689
Total Net Assets Fund Balance$999,802$969,113▼ $30,689
Total Liabilities and Net Assets / Fund Balance$1,962,151$1,971,942▲ $9,791

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$661,857$38,143$700,000
Land$400,000-$400,000
Leasehold Improvements$316,936$75,620$392,556
Equipment$40,589$32,452$73,041
Compensation and Service Providers

Board Members and Trustees

NameTitle
David MercerChairman
W Jedidiah MossPresident
Angela BoundsDirector
Anthony GillenDirector
Jerry PerrymanDirector
Mark SellersDirector
Matt BurchDirector
Steve DaughertyDirector
Torrey AmstutzSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$41,568
Program Service Revenue
$845,420
Investment Income
$29,262
Other Revenue
$2,612
All Other Contributions
$41,568
Change in Net Assets
$-30,689
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$647,544
Other Expenses$302,007
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$523,017--$523,017
Occupancy$118,770--$118,770
Depreciation Depletion$70,260--$70,260
Current Officers, Directors, Trustees, and Key Employees$69,240--$69,240
Payroll Taxes$45,308--$45,308
Office Expenses$16,000--$16,000
Pension Plan Contributions$9,979--$9,979
Other Expenses$9,956--$9,956
All Other Expenses$5,703--$5,703
Insurance$5,211--$5,211
Fees for Services Accounting-$1,140-$1,140
Total Functional Expenses$948,411$1,140$0$949,551
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred tuition$325,136
Deferred book fees$18,657
Payroll liabiliites$8,610
Rounding$1
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
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, Line 11B: Form 990 Review Process

Draft copy given to the board for review and final approval before mailing

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

All voting directors are required to sign an annual conflict of interest document which requires them to disclose and withdraw from discussion, lobbying, or voting on any matter in which they have a conflict

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The compensation of top management is approved by the independent board annually.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

If requested the documents would be provided in a timely manner

Filing and Contact Details

Filer

Filer Name
Grace Classical Academy
EIN
43-1936502
Phone
4178777910
Address
2438 E Cherry, Springfield, MO 65802

Signing Officer

Name
W Jedidiah Moss
Title
Headmaster
Signed
2020-01-28
Discuss with paid preparer
Yes

Organization Details

Formed
2001
Legal Domicile
Mo
Voting Board Members
7
Independent Board Members
7
Employees
35
Volunteers
10

Preparer

Firm
Decker & DeGood PC
Address
3259 East Sunshine Suite A, Springfield, MO 65804
Preparer
Greg DeGood
Phone
4178871888
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IRS990/OtherExpensesGrp/TotalAmt39956
IRS990/OtherLiabilitiesGrp/BOYAmt0265502
IRS990/OtherLiabilitiesGrp/EOYAmt0352404
IRS990/OtherRevenueMiscGrp/Desc0Other Income
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02612
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02612
IRS990/OtherRevenueTotalAmt02612
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0523017
IRS990/OtherSalariesAndWagesGrp/TotalAmt0523017
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt045308
IRS990/PayrollTaxesGrp/TotalAmt045308
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt09979
IRS990/PensionPlanContributionsGrp/TotalAmt09979
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Tuition, related fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0845420
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0845420
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt078287
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt05211
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0260605
IRS990/PYOtherRevenueAmt0796
IRS990/PYProgramServiceRevenueAmt0719364
IRS990/PYRevenuesLessExpensesAmt0-669
IRS990/PYSalariesCompEmpBnftPaidAmt0543722
IRS990/PYTotalExpensesAmt0804327
IRS990/PYTotalRevenueAmt0803658
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-30689
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0845420
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
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/BookValueAmt0661857
IRS990ScheduleD/BuildingsGrp/DepreciationAmt038143
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0700000
IRS990ScheduleD/EquipmentGrp/BookValueAmt040589
IRS990ScheduleD/EquipmentGrp/DepreciationAmt032452
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt073041
IRS990ScheduleD/LandGrp/BookValueAmt0400000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0400000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0316936
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt075620
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0392556
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt018657
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1325136
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt28610
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt31
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deferred book fees
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Deferred tuition
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Payroll liabiliites
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01419382
IRS990ScheduleD/TotalLiabilityAmt0352404
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
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0All families of prospective and returning students receive a copy of the schools handbook which includes the nondiscriminatory policy
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Draft copy given to the board for review and final approval before mailing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All voting directors are required to sign an annual conflict of interest document which requires them to disclose and withdraw from discussion, lobbying, or voting on any matter in which they have a conflict
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The compensation of top management is approved by the independent board annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3If requested the documents would be provided in a timely manner
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01962151
IRS990/TotalAssetsEOYAmt01971942
IRS990/TotalAssetsGrp/BOYAmt01962151
IRS990/TotalAssetsGrp/EOYAmt01971942
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt041568
IRS990/TotalEmployeeCnt035
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01140
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0948411
IRS990/TotalFunctionalExpensesGrp/TotalAmt0949551
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0962349
IRS990/TotalLiabilitiesEOYAmt01002829
IRS990/TotalLiabilitiesGrp/BOYAmt0962349
IRS990/TotalLiabilitiesGrp/EOYAmt01002829

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.08$0.91$2.17$1.76$1.47$0.29
2024Detailed filing. Detailed filing data is available for this year.$2.86$0.98$1.87$1.56$1.24$0.33
2023Detailed filing. Detailed filing data is available for this year.$2.49$0.94$1.55$1.42$1.26$0.16
2022Detailed filing. Detailed filing data is available for this year.$2.35$0.96$1.39$1.25$1.04$0.21
2021Detailed filing. Detailed filing data is available for this year.$2.11$0.93$1.18$1.09$0.97$0.12
2020Detailed filing. Detailed filing data is available for this year.$2.01$0.95$1.06$1.07$0.98$0.09
2019Detailed filing. Detailed filing data is available for this year.$1.97$1.00$0.97$0.92$0.95$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.96$0.96$1.00$0.80$0.80$0.00
2017Detailed filing. Detailed filing data is available for this year.$1.92$0.92$1.00$1.33$0.66$0.67
2016Detailed filing. Detailed filing data is available for this year.$0.53$0.20$0.33$0.70$0.60$0.10
2015Detailed filing. Detailed filing data is available for this year.$0.41$0.18$0.23$0.78$0.79$0.01
2014Summary only. Only limited summary data is available for this year.$0.51$0.28$0.24$0.86$0.79$0.07
2013Summary only. Only limited summary data is available for this year.$0.48$0.31$0.17$0.85$0.84$0.01
2012Summary only. Only limited summary data is available for this year.$0.48$0.32$0.16$0.76$0.68$0.08
2011Summary only. Only limited summary data is available for this year.$0.30$0.22$0.08$0.65$0.65$0.00