Civic Intelligence

Chesterfield Academy Christian School Inc.

990 • Fiscal year 2017 • EIN 45-1261792

Jan 01, 2017 to Dec 31, 2017 • Filed on Mar 01, 2018

P O Box 756Ofallon, MO 63366

(636) 532-1010

Siviq Scores

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

Liabilities / Assets

91st percentile

0.94x

Higher debt load relative to assets than 91% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

89th percentile

1.64x

Higher debt load relative to revenue than 89% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

65th percentile

9.5%

Higher net margin than 65% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

42nd percentile

$38,985

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

19th percentile

-5.0%

Faster asset growth than 19% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

57th percentile

7.6%

Faster revenue growth than 57% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$2,313,669

Down $121,427 (-5.0%) from 2016

Net Assets

Up

$140,415

Up $85,676 (+157%) from 2016

Liabilities

Down

$2,173,254

Down $207,103 (-8.7%) from 2016

Revenue

Up

$1,323,769

Up $93,833 (+7.6%) from 2016

Expenses

Up

$1,198,093

Up $58,206 (+5.1%) from 2016

Net Income

Up

$125,676

Up $35,627 (+40%) from 2016

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $2,529,658Liabilities 2011: $2,579,934Net Assets 2011: -$50,2762011Assets 2012: $2,471,932Liabilities 2012: $2,559,980Net Assets 2012: -$88,0482012Assets 2013: $2,507,083Liabilities 2013: $2,527,773Net Assets 2013: -$20,6902013Assets 2014: $2,431,856Liabilities 2014: $2,488,831Net Assets 2014: -$56,9752014Assets 2015: $2,401,653Liabilities 2015: $2,436,963Net Assets 2015: -$35,3102015Assets 2016: $2,435,096Liabilities 2016: $2,380,357Net Assets 2016: $54,7392016Assets 2017: $2,313,669Liabilities 2017: $2,173,254Net Assets 2017: $140,4152017Assets 2018: $2,258,889Liabilities 2018: $2,101,767Net Assets 2018: $157,1222018Assets 2019: $2,216,268Liabilities 2019: $2,048,558Net Assets 2019: $167,7102019Assets 2020: $2,184,206Liabilities 2020: $2,344,995Net Assets 2020: -$160,7892020Assets 2021: $2,049,661Liabilities 2021: $2,174,387Net Assets 2021: -$124,7262021Assets 2022: $2,028,134Liabilities 2022: $2,120,407Net Assets 2022: -$92,2732022Assets 2023: $2,270,347Liabilities 2023: $2,066,389Net Assets 2023: $203,9582023Assets 2024: $2,375,833Liabilities 2024: $1,874,262Net Assets 2024: $501,5712024

Highlighted filing

2017

Assets$2,313,669
Liabilities$2,173,254
Net Assets$140,415

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $457,899Expenses 2011: $508,175Net Income 2011: -$50,2762011Revenue 2012: $691,640Expenses 2012: $729,412Net Income 2012: -$37,7722012Revenue 2013: $939,671Expenses 2013: $872,313Net Income 2013: $67,3582013Revenue 2014: $989,445Expenses 2014: $1,025,727Net Income 2014: -$36,2822014Revenue 2015: $1,054,762Expenses 2015: $1,033,097Net Income 2015: $21,6652015Revenue 2016: $1,229,936Expenses 2016: $1,139,887Net Income 2016: $90,0492016Revenue 2017: $1,323,769Expenses 2017: $1,198,093Net Income 2017: $125,6762017Revenue 2018: $1,284,357Expenses 2018: $1,267,650Net Income 2018: $16,7072018Revenue 2019: $1,173,569Expenses 2019: $1,162,981Net Income 2019: $10,5882019Revenue 2020: $393,297Expenses 2020: $721,796Net Income 2020: -$328,4992020Revenue 2021: $509,175Expenses 2021: $473,112Net Income 2021: $36,0632021Revenue 2022: $711,879Expenses 2022: $679,426Net Income 2022: $32,4532022Revenue 2023: $1,406,366Expenses 2023: $1,110,135Net Income 2023: $296,2312023Revenue 2024: $1,685,434Expenses 2024: $1,387,821Net Income 2024: $297,6132024

Highlighted filing

2017

Revenue$1,323,769
Expenses$1,198,093
Net Income$125,676
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Mar 1, 2018
Return Version
2017v2.3
Gross Receipts
$1,323,769
Mission and Program Overview

Mission

Chesterfield academy christian school, inc. Is a state licensed early childcare and education facility profiding pre-school services for children ages six months old to five years and after school care programs for children up to the age of twelve.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,240,128$2,164,316▼ $75,812
Savings and Temporary Cash Investments$116,056$85,662▼ $30,394
Cash and Non-Interest-Bearing Accounts$78,912$63,691▼ $15,221
Loans From Officers Directors$200,000$50,000▼ $150,000
Total Assets$2,435,096$2,313,669▼ $121,427
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,157,253$2,093,839▼ $63,414
Other Liabilities$23,104$29,415▲ $6,311
Total Liabilities$2,380,357$2,173,254▼ $207,103
Net Assets / Fund Balance
Unrestricted Net Assets$54,739$140,415▲ $85,676
Total Net Assets Fund Balance$54,739$140,415▲ $85,676
Total Liabilities and Net Assets / Fund Balance$2,435,096$2,313,669▼ $121,427

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,507,428$306,018$1,813,446
Land$515,862-$515,862
Equipment$141,026$220,086$361,112
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mona Lisa HenryTreasurerFT$38,985$38,985

Board Members and Trustees

NameTitle
Rodney HenryPresident
Corey MeyerDirector
Howard FlanerySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$953
Program Service Revenue
$1,322,650
Investment Income
$166
Other Revenue
$0
All Other Contributions
$953
Change in Net Assets
$125,676
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$834,222
Other Expenses$362,671
Grants and Similar Amounts Paid$1,200
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$774,813--$774,813
Depreciation Depletion$94,694--$94,694
Interest$80,667--$80,667
Payroll Taxes$59,409--$59,409
Occupancy$39,227--$39,227
Insurance$16,566--$16,566
All Other Expenses$6,878$3,944-$10,822
Fees for Services Other$9,785--$9,785
Fees for Services Accounting-$9,400-$9,400
Conferences and Meetings$4,324$900-$5,224
Other Expenses$5,901$4,400-$4,400
Office Expenses$3,538--$3,538
Advertising$3,479--$3,479
Grants to Domestic Individuals$1,200--$1,200
Total Functional Expenses$1,179,449$18,644$0$1,198,093
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
Loans from Officers, Directors, Trustees, and Key Employees$200,000$50,000▼ $150,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Cards Payable$16,053
Payroll Liabilities$10,236
Rodney & Lisa Henry$3,126
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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, Page 6, Part VI, Line 2

Rodney henry lisa henry president treasurer married

Form 990, Page 6, Part VI, Line 6

The organization has a board of directors with appointed offices of president, vice-president, secretary and treasurer

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

The board of directors has the power to elect or appoint one or more members to the governing body.

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

Presented for review at board meeting prior to filing

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

The president and treasurer monitor and enforce compliance by verification of business transactions in accounts payable and accounts receivable.

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

The process of determining compensation for the positions of school director and assistant director is completed using comparability data.

Form 990, Page 6, Part VI, Line 19

Chesterfield academy christian school, inc. Makes its governing documents, conflict of interest policy and financial statements available to the public upon request at its offices at 17661 wild horse creek rd. In chesterfield, mo.

Filing and Contact Details

Filer

Filer Name
Chesterfield Academy Christian Sch
EIN
45-1261792
Phone
6365321010
Address
P O BOX 756, OFALLON, MO 63366

Signing Officer

Name
Rodney Henry
Title
President
Phone
6365321010
Signed
2018-03-01

Organization Details

Principal Officer
Rodney Henry
Formed
2011
Legal Domicile
Mo
Voting Board Members
5
Independent Board Members
3
Employees
57

Preparer

Firm
Ronald L Carel CPA Pc
Address
SIX THE PINES COURT SUITE C, CREVE COEUR, MO 63141
Preparer
Ronald L Carel CPA
Phone
3145799550
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item B

Amending the return to properly reflect compensation of officers and directors erroneously reported on the original return as filed.

Form 990, Part XI, Line 9

Loan repayment prev unrecorded -40,000 repayment of 40,000 of loan received at origination of company, erroneously excluded from balance sheet on prior form 990's.

Raw XML Appendix365 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.

Path#Value
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IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0LINE 3 PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION: C) ORGANIZATION'S BROCHURE D)ORGANIZATIONS'S APPLICATION E) ORGANIZATION'S TUITION RATE SHEET LINE 6A FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATION - THE ORGANIZATION RECEIVES FUNDS FROM THE STATE OF MISSOURI SOCIAL SERVICES FOOD PROGRAM FOR QUALIFYING CHILDREN
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AMENDING THE RETURN TO PROPERLY REFLECT COMPENSATION OF OFFICERS AND DIRECTORS ERRONEOUSLY REPORTED ON THE ORIGINAL RETURN AS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1RODNEY HENRY LISA HENRY PRESIDENT TREASURER MARRIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS A BOARD OF DIRECTORS WITH APPOINTED OFFICES OF PRESIDENT, VICE-PRESIDENT, SECRETARY AND TREASURER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS HAS THE POWER TO ELECT OR APPOINT ONE OR MORE MEMBERS TO THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PRESENTED FOR REVIEW AT BOARD MEETING PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PRESIDENT AND TREASURER MONITOR AND ENFORCE COMPLIANCE BY VERIFICATION OF BUSINESS TRANSACTIONS IN ACCOUNTS PAYABLE AND ACCOUNTS RECEIVABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE PROCESS OF DETERMINING COMPENSATION FOR THE POSITIONS OF SCHOOL DIRECTOR AND ASSISTANT DIRECTOR IS COMPLETED USING COMPARABILITY DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CHESTERFIELD ACADEMY CHRISTIAN SCHOOL, INC. MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AT ITS OFFICES AT 17661 WILD HORSE CREEK RD. IN CHESTERFIELD, MO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8LOAN REPAYMENT PREV UNRECORDED -40,000 REPAYMENT OF 40,000 OF LOAN RECEIVED AT ORIGINATION OF COMPANY, ERRONEOUSLY EXCLUDED FROM BALANCE SHEET ON PRIOR FORM 990'S.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
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 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalContributionsAmt0953
IRS990/TotalEmployeeCnt057
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt018644
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01179449
IRS990/TotalFunctionalExpensesGrp/TotalAmt01198093
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02380357
IRS990/TotalLiabilitiesEOYAmt02173254
IRS990/TotalLiabilitiesGrp/BOYAmt02380357
IRS990/TotalLiabilitiesGrp/EOYAmt02173254
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt054739
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0140415
IRS990/TotalProgramServiceExpensesAmt01179449
IRS990/TotalProgramServiceRevenueAmt01322650
IRS990/TotalReportableCompFromOrgAmt038985
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01322816
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01323769
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02435096
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02313669
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt054739
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0140415
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.CHESTERFIELD-ACADEMY.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/PersonNm0RODNEY HENRY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06365321010
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-03-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHESTERFIELD ACADEMY CHRISTIAN SCH
ReturnHeader/Filer/BusinessNameControlTxt0CHES
ReturnHeader/Filer/EIN0451261792
ReturnHeader/Filer/PhoneNum06365321010
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 756
ReturnHeader/Filer/USAddress/CityNm0OFALLON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd063366
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId01EFC2CED23F079C9EED1B74F8A68CF0526FC1586
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId01EFC2CED23F079C9EED1B74F8A68CF0526FC1586
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt052.37.240.203
ReturnHeader/FilingSecurityInformation/IPDt02020-06-16
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm008:06:24
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0431469080
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RONALD L CAREL CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0SIX THE PINES COURT SUITE C
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CREVE COEUR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd063141
ReturnHeader/PreparerPersonGrp/PhoneNum03145799550
ReturnHeader/PreparerPersonGrp/PreparationDt02020-06-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RONALD L CAREL CPA
ReturnHeader/ReturnTs02020-06-16T08:06:24-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.38$1.87$0.50$1.69$1.39$0.30
2023Detailed filing. Detailed filing data is available for this year.$2.27$2.07$0.20$1.41$1.11$0.30
2022Detailed filing. Detailed filing data is available for this year.$2.03$2.12$0.09$0.71$0.68$0.03
2021Detailed filing. Detailed filing data is available for this year.$2.05$2.17$0.12$0.51$0.47$0.04
2020Detailed filing. Detailed filing data is available for this year.$2.18$2.34$0.16$0.39$0.72$0.33
2019Detailed filing. Detailed filing data is available for this year.$2.22$2.05$0.17$1.17$1.16$0.01
2018Detailed filing. Detailed filing data is available for this year.$2.26$2.10$0.16$1.28$1.27$0.02
2017Detailed filing. Detailed filing data is available for this year.$2.31$2.17$0.14$1.32$1.20$0.13
2016Summary only. Only limited summary data is available for this year.$2.44$2.38$0.05$1.23$1.14$0.09
2015Summary only. Only limited summary data is available for this year.$2.40$2.44$0.04$1.05$1.03$0.02
2014Summary only. Only limited summary data is available for this year.$2.43$2.49$0.06$0.99$1.03$0.04
2013Summary only. Only limited summary data is available for this year.$2.51$2.53$0.02$0.94$0.87$0.07
2012Summary only. Only limited summary data is available for this year.$2.47$2.56$0.09$0.69$0.73$0.04
2011Summary only. Only limited summary data is available for this year.$2.53$2.58$0.05$0.46$0.51$0.05