Civic Intelligence

Madison Christian School

990EZ • Fiscal year 2017 • EIN 46-0459325

Jul 01, 2016 to Jun 30, 2017 • Filed on Apr 27, 2018

45369 234th StMadison, SD 57042

(605) 427-0109

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.22x

Higher debt load relative to assets than 83% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

91st percentile

0.40x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

45th percentile

1.4%

Higher net margin than 45% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

37th percentile

-3.7%

Faster asset growth than 37% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

12th percentile

-41%

Faster revenue growth than 12% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$189,611

Down $7,209 (-3.7%) from 2016

Net Assets

Up

$148,671

Up $14,388 (+11%) from 2016

Liabilities

Down

$40,940

Down $21,597 (-35%) from 2016

Revenue

Down

$101,493

Down $70,242 (-41%) from 2016

Expenses

Down

$100,035

Down $7,712 (-7.2%) from 2016

Net Income

Down

$1,458

Down $62,530 (-98%) from 2016

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $221,525Liabilities 2011: $145,025Net Assets 2011: $76,5002011Assets 2012: $223,523Liabilities 2012: $143,078Net Assets 2012: $80,4452012Assets 2013: $216,722Liabilities 2013: $139,519Net Assets 2013: $77,2032013Assets 2014: $213,297Liabilities 2014: $135,999Net Assets 2014: $77,2982014Assets 2015: $202,012Liabilities 2015: $131,717Net Assets 2015: $70,2952015Assets 2016: $196,820Liabilities 2016: $62,537Net Assets 2016: $134,2832016Assets 2017: $189,611Liabilities 2017: $40,940Net Assets 2017: $148,6712017Assets 2018: $186,088Liabilities 2018: $35,043Net Assets 2018: $151,0452018Assets 2019: $178,733Liabilities 2019: $28,874Net Assets 2019: $149,8592019Assets 2020: $167,879Liabilities 2020: $20,197Net Assets 2020: $147,6822020Assets 2021: $164,389Liabilities 2021: $10,088Net Assets 2021: $154,3012021Assets 2022: $159,305Liabilities 2022: $0Net Assets 2022: $159,3052022Assets 2023: $157,133Liabilities 2023: $0Net Assets 2023: $157,1332023Assets 2024: $157,732Liabilities 2024: $21Net Assets 2024: $157,7112024Assets 2025: $156,240Liabilities 2025: $1,038Net Assets 2025: $155,2022025

Highlighted filing

2017

Assets$189,611
Liabilities$40,940
Net Assets$148,671

Operations Trend

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

$200K$150K$100K$50K$0-$50KRevenue 2011: $61,366Expenses 2011: $58,728Net Income 2011: $2,6382011Revenue 2012: $70,345Expenses 2012: $67,238Net Income 2012: $3,1072012Revenue 2013: $79,580Expenses 2013: $82,822Net Income 2013: -$3,2422013Revenue 2014: $87,077Expenses 2014: $86,982Net Income 2014: $952014Revenue 2015: $88,459Expenses 2015: $95,462Net Income 2015: -$7,0032015Revenue 2016: $171,735Expenses 2016: $107,747Net Income 2016: $63,9882016Revenue 2017: $101,493Expenses 2017: $100,035Net Income 2017: $1,4582017Revenue 2018: $96,511Expenses 2018: $94,137Net Income 2018: $2,3742018Revenue 2019: $107,153Expenses 2019: $108,339Net Income 2019: -$1,1862019Revenue 2020: $112,691Expenses 2020: $114,868Net Income 2020: -$2,1772020Revenue 2021: $97,532Expenses 2021: $90,913Net Income 2021: $6,6192021Revenue 2022: $89,875Expenses 2022: $84,871Net Income 2022: $5,0042022Revenue 2023: $86,490Expenses 2023: $88,662Net Income 2023: -$2,1722023Revenue 2024: $64,656Expenses 2024: $64,078Net Income 2024: $5782024Revenue 2025: $54,681Expenses 2025: $57,190Net Income 2025: -$2,5092025

Highlighted filing

2017

Revenue$101,493
Expenses$100,035
Net Income$1,458
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Apr 27, 2018
Return Version
2016v3.0
Gross Receipts
$101,493
Mission and Program Overview

Mission

To provide k-8 education in a christian environment.

To provide preschool-8 education in a christian environment.

Program Services

DescriptionGrantsExpenses
TO PROVIDE A CHRISTIAN BASED EDUCATION TO CHILDREN IN PRESCHOOL THROUGH EIGHTH GRADE IN A PRIVATE SCHOOL SETTING.$0$97,851
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
ERIC MILLERPresident-$0--
VIRGIL JOHNSONVice President-$0--
CAROLYN JOHNSONTreasurer-$0--
BRENDA MCDONALDSecretary-$0--
COREY DORHOUTDirector-$0--
HEATHER MEEHANDirector-$0--
Filing and Contact Details

Filer

Filer Name
Madison Christian School
EIN
46-0459325
Phone
6054270109
Address
45369 234TH ST, MADISON, SD 57042

Signing Officer

Name
Carolyn Johnson
Title
Treasurer
Phone
6054270109
Signed
2018-04-27
Discuss with paid preparer
Yes

Preparer

Firm
Eide Bailly Llp
Address
200 EAST 10TH ST PO BOX 5125, SIOUX FALLS, SD 57117-5125
Preparer
Laurie Hanson
Phone
6053391999
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8 - Other Revenue

Description: interest income. Amount: 1. Description: miscellaneous. Amount: 1,029. Total to form 990-ez, line 8: 1,030.

Form 990-ez, Part I, Line 16 - Other Expenses

Description: advertising. Amount: 110. Description: gift expense. Amount: 303. Description: school lunch. Amount: 14. Description: bank fees. Amount: 189. Description: books. Amount: 1,910. Description: convention. Amount: 426. Description: insurance - other. Amount: 1,536. Description: office supplies. Amount: 1,475. Description: school supplies. Amount: 45. Description: depreciation. Amount: 5,898. Description: travel. Amount: 34. Description: miscellaneous. Amount: 2,090. Description: repairs & maintenance. Amount: 33. Description: janitorial/kitchen supplies. Amount: 17. Description: fundraising expenses. Amount: 2,183. Description: interest expense on gwb loan. Amount: 151. Total to form 990-ez, line 16: 16,414.

Form 990-ez, Part I, Line 20 - Other Changes in Net Assets

Description: prior period adjustment. Amount: 12,930.

Form 990-ez, Part II, Line 24 - Other Assets

Description: other depreciable assets. Beg. Of year amount: 176,181. End of year amount: 170,283.

Form 990-ez, Part II, Line 26 - Other Liabilities

Description: payroll liabilities. Beg. Of year amount: 15,503. End of year amount: 3,184. Description: gwb loan. Beg. Of year amount: 47,034. End of year amount: 37,756.

Form 990-ez, Part V, Line 35

Income reported on line 2 is from tuition and fees and is received in futherance of the organization's exempt purpose.

Raw XML Appendix179 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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IRS990EZ/BooksInCareOfDetail/PhoneNum06054270109
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MADISON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SD
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd057042
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt05639
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt04328
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IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0134283
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0148671
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0134283
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0148671
IRS990EZ/OccupancyRentUtltsAndMaintAmt03675
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ERIC MILLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1VIRGIL JOHNSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2CAROLYN JOHNSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3BRENDA MCDONALD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4COREY DORHOUT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5HEATHER MEEHAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0176181
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0170283
IRS990EZ/OtherChangesInNetAssetsAmt012930
IRS990EZ/OtherExpensesTotalAmt016414
IRS990EZ/OtherRevenueTotalAmt01030
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE PRESCHOOL-8 EDUCATION IN A CHRISTIAN ENVIRONMENT.
IRS990EZ/PrintingPublicationsPostageAmt094
IRS990EZ/ProgramServiceRevenueAmt055126
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROVIDE A CHRISTIAN BASED EDUCATION TO CHILDREN IN PRESCHOOL THROUGH EIGHTH GRADE IN A PRIVATE SCHOOL SETTING.
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IRS990EZ/ProhibitedTaxShelterTransInd00
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IRS990EZ/SchoolOperatingInd01
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IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
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IRS990EZ/TaxReimbursedByOrganizationAmt00
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IRS990EZ/TotalProgramServiceExpensesAmt097851
IRS990EZ/TotalRevenueAmt0101493
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.MADISON.SD.US/MADISONCHRISTIAN/
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0MADISON DAILY LEADER - SPRING REGISTRATION AD MADISON CHRISTIAN SCHOOL WEBSITE
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INTEREST INCOME. AMOUNT: 1. DESCRIPTION: MISCELLANEOUS. AMOUNT: 1,029. TOTAL TO FORM 990-EZ, LINE 8: 1,030.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: ADVERTISING. AMOUNT: 110. DESCRIPTION: GIFT EXPENSE. AMOUNT: 303. DESCRIPTION: SCHOOL LUNCH. AMOUNT: 14. DESCRIPTION: BANK FEES. AMOUNT: 189. DESCRIPTION: BOOKS. AMOUNT: 1,910. DESCRIPTION: CONVENTION. AMOUNT: 426. DESCRIPTION: INSURANCE - OTHER. AMOUNT: 1,536. DESCRIPTION: OFFICE SUPPLIES. AMOUNT: 1,475. DESCRIPTION: SCHOOL SUPPLIES. AMOUNT: 45. DESCRIPTION: DEPRECIATION. AMOUNT: 5,898. DESCRIPTION: TRAVEL. AMOUNT: 34. DESCRIPTION: MISCELLANEOUS. AMOUNT: 2,090. DESCRIPTION: REPAIRS & MAINTENANCE. AMOUNT: 33. DESCRIPTION: JANITORIAL/KITCHEN SUPPLIES. AMOUNT: 17. DESCRIPTION: FUNDRAISING EXPENSES. AMOUNT: 2,183. DESCRIPTION: INTEREST EXPENSE ON GWB LOAN. AMOUNT: 151. TOTAL TO FORM 990-EZ, LINE 16: 16,414.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: PRIOR PERIOD ADJUSTMENT. AMOUNT: 12,930.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 176,181. END OF YEAR AMOUNT: 170,283.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DESCRIPTION: PAYROLL LIABILITIES. BEG. OF YEAR AMOUNT: 15,503. END OF YEAR AMOUNT: 3,184. DESCRIPTION: GWB LOAN. BEG. OF YEAR AMOUNT: 47,034. END OF YEAR AMOUNT: 37,756.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5INCOME REPORTED ON LINE 2 IS FROM TUITION AND FEES AND IS RECEIVED IN FUTHERANCE OF THE ORGANIZATION'S EXEMPT PURPOSE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART V, LINE 35
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CAROLYN JOHNSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06054270109
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-04-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MADISON CHRISTIAN SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0MADI
ReturnHeader/Filer/EIN0460459325
ReturnHeader/Filer/PhoneNum06054270109
ReturnHeader/Filer/USAddress/AddressLine1Txt045369 234TH ST
ReturnHeader/Filer/USAddress/CityNm0MADISON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057042
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0199.116.173.75
ReturnHeader/FilingSecurityInformation/IPDt02018-04-27
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm010:36:28
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0450250958
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EIDE BAILLY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0200 EAST 10TH ST PO BOX 5125
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SIOUX FALLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0571175125
ReturnHeader/PreparerPersonGrp/PhoneNum06053391999
ReturnHeader/PreparerPersonGrp/PreparationDt02018-04-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LAURIE HANSON
ReturnHeader/ReturnTs02018-05-10T09:51:18-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.56$0.01$1.55$0.55$0.57$0.03
2024Detailed filing. Detailed filing data is available for this year.$1.58$0.00$1.58$0.65$0.64$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.57$0.00$1.57$0.86$0.89$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.59$0.00$1.59$0.90$0.85$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.64$0.10$1.54$0.98$0.91$0.07
2020Detailed filing. Detailed filing data is available for this year.$1.68$0.20$1.48$1.13$1.15$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.79$0.29$1.50$1.07$1.08$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.86$0.35$1.51$0.97$0.94$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.90$0.41$1.49$1.01$1.00$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.97$0.63$1.34$1.72$1.08$0.64
2015Detailed filing. Detailed filing data is available for this year.$2.02$1.32$0.70$0.88$0.95$0.07
2014Detailed filing. Detailed filing data is available for this year.$2.13$1.36$0.77$0.87$0.87$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.17$1.40$0.77$0.80$0.83$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.24$1.43$0.80$0.70$0.67$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.22$1.45$0.77$0.61$0.59$0.03