Civic Intelligence

Divine Mercy Academy Inc

EIN 46-0532968 • 501(c)3 • Belgrade, MT

Profile

Divine mercy academy was founded to educate and form students in the catholic classical tradition.

601 W Cameron AvenueBelgrade, MT 59714

www.dmamt.org

Siviq Scores

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

Liabilities / Assets

71st percentile

0.26x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

86th percentile

0.79x

Higher debt load relative to revenue than 86% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

90th percentile

54%

Higher net margin than 90% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

68th percentile

$24,000

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

94th percentile

78%

Faster asset growth than 94% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

88th percentile

63%

Faster revenue growth than 88% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$2,438,816

Down $165,256 (-6.3%) from 2023

Liabilities

Up

$806,708

Up $17,807 (+2.3%) from 2023

Net Assets

Down

$1,632,108

Down $183,063 (-10%) from 2023

Revenue

Up

$588,960

Up $88,042 (+18%) from 2023

Expenses

Up

$771,723

Up $271,388 (+54%) from 2023

Net Income

Down

-$182,763

Down $183,346 (-31449%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2013: $310,037Liabilities 2013: $0Net Assets 2013: $310,0372013Assets 2014: $121,055Liabilities 2014: $0Net Assets 2014: $121,0552014Assets 2015: $129,085Liabilities 2015: $0Net Assets 2015: $129,0852015Assets 2016: $698,113Liabilities 2016: $435Net Assets 2016: $697,6782016Assets 2017: $847,993Liabilities 2017: $83,925Net Assets 2017: $764,0682017Assets 2018: $946,204Liabilities 2018: $1,109Net Assets 2018: $945,0952018Assets 2019: $1,022,766Liabilities 2019: $2,507Net Assets 2019: $1,020,2592019Assets 2020: $1,072,993Liabilities 2020: $1,837Net Assets 2020: $1,071,1562020Assets 2021: $1,914,424Liabilities 2021: $502,410Net Assets 2021: $1,412,0142021Assets 2022: $2,324,697Liabilities 2022: $510,109Net Assets 2022: $1,814,5882022Assets 2023: $2,604,072Liabilities 2023: $788,901Net Assets 2023: $1,815,1712023Assets 2024: $2,438,816Liabilities 2024: $806,708Net Assets 2024: $1,632,1082024

Highlighted filing

2024

Assets$2,438,816
Liabilities$806,708
Net Assets$1,632,108

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2013: $534,046Expenses 2013: $224,009Net Income 2013: $310,0372013Revenue 2014: $235,407Expenses 2014: $249,389Net Income 2014: -$13,9822014Revenue 2015: $143,198Expenses 2015: $135,168Net Income 2015: $8,0302015Revenue 2016: $715,977Expenses 2016: $147,384Net Income 2016: $568,5932016Revenue 2017: $257,609Expenses 2017: $182,390Net Income 2017: $75,2192017Revenue 2018: $387,535Expenses 2018: $242,601Net Income 2018: $144,9342018Revenue 2019: $334,250Expenses 2019: $263,693Net Income 2019: $70,5572019Revenue 2020: $389,546Expenses 2020: $338,649Net Income 2020: $50,8972020Revenue 2021: $633,565Expenses 2021: $292,731Net Income 2021: $340,8342021Revenue 2022: $817,170Expenses 2022: $414,596Net Income 2022: $402,5742022Revenue 2023: $500,918Expenses 2023: $500,335Net Income 2023: $5832023Revenue 2024: $588,960Expenses 2024: $771,723Net Income 2024: -$182,7632024

Highlighted filing

2024

Revenue$588,960
Expenses$771,723
Net Income-$182,763

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Oct 7, 2024
Return Version
2023v5.1
Gross Receipts
$598,671
Mission and Program Overview

Mission

Divine mercy academy was founded to educate and form students in the catholic classical tradition.

Divine mercy academy is a private independent school in the catholic classical tradition - grades pre-k through 12.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,207,610$2,163,525▼ $44,085
Cash and Non-Interest-Bearing Accounts$394,502$272,691▼ $121,811
Pledges and Grants Receivable$1,860$2,500▲ $640
Prepaid Expenses and Deferred Charges$100$100→ $0
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$2,604,072$2,438,816▼ $165,256
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$782,279$775,241▼ $7,038
Other Liabilities$6,122$31,467▲ $25,345
Deferred Revenue$500--
Total Liabilities$788,901$806,708▲ $17,807
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,815,171$1,632,108▼ $183,063
Total Net Assets Fund Balance$1,815,171$1,632,108▼ $183,063
Total Liabilities and Net Assets / Fund Balance$2,604,072$2,438,816▼ $165,256

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,103,003$135,214$1,238,217
Land$870,705-$870,705
Leasehold Improvements$179,054$44,536$223,590
Equipment$8,057$21,469$29,526
Other Land Buildings$2,706$19,225$21,931
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
John BaconHeadmasterFT$69,475$69,475

Board Members and Trustees

NameTitle
Ross MitchellChair
Geoffrey SchollVice Chair
Jay LappeDirector
Rhonda MeyerSecretary
Luke NealTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$365,698
Program Service Revenue
$229,365
Investment Income
$3,608
Other Revenue
$-9,711
All Other Contributions
$355,886
Change in Net Assets
$-182,763
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$567,285
Other Expenses$203,138
Grants and Similar Amounts Paid$1,300
Total Fundraising Expense$891
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$421,864$26,492-$448,356
Current Officers, Directors, Trustees, and Key Employees$69,475--$69,475
Depreciation Depletion-$54,230-$54,230
Payroll Taxes$45,672$3,664-$49,336
Interest$12,216$26,268-$38,484
Occupancy$15,055$797-$15,852
Insurance$15,207--$15,207
Office Expenses$5,884$1,841-$7,725
Conferences and Meetings$7,267$87-$7,354
Fees for Services Other$2,969$1,814$891$5,674
Fees for Services Accounting$805$2,800-$3,605
Other Expenses$2,930--$2,930
Grants to Domestic Individuals$1,300--$1,300
Travel$1,009--$1,009
All Other Expenses$415$576-$991
Advertising$719$158-$877
Other Employee Benefits$118--$118
Total Functional Expenses$652,105$118,727$891$771,723
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$9,711
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
Payroll Liabilities$31,467
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 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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Directors and officers were sent a copy of the completed 990, inlcluding schedules, prior to filing.

Form 990, Part VI, Section B, Line 12C

All members of the board affirm annually, in writing, that they have no conflict of interest with the school. Throughout the year the treasurer reviews transactions for potential conflicts of interest.

Form 990, Part VI, Section C, Line 19

All documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Divine Mercy Academy Inc
EIN
46-0532968
Phone
4063887588
Address
601 W CAMERON AVENUE, BELGRADE, MT 59714

Signing Officer

Name
Ross Mitchell
Title
Chair
Signed
2024-10-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ross Mitchell
Voting Board Members
5
Independent Board Members
5
Employees
23
Volunteers
40

Preparer

Firm
Amatics CPA Group
Address
45 Discovery Drive, Bozeman, MT 59718
Preparer
Morgan Scarr
Phone
4064041925
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0191185
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt138180
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0191185
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt138180
IRS990/ProgSrvcAccomActy2Grp/Desc0PRE-K
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt029086
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt038180
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0335072
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0891
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0172583
IRS990/PYOtherRevenueAmt0-3814
IRS990/PYProgramServiceRevenueAmt0168769
IRS990/PYRevenuesLessExpensesAmt0583
IRS990/PYSalariesCompEmpBnftPaidAmt0327752
IRS990/PYTotalExpensesAmt0500335
IRS990/PYTotalRevenueAmt0500918
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-182763
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0191185
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/BookValueAmt01103003
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0135214
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01238217
IRS990ScheduleD/EquipmentGrp/BookValueAmt08057
IRS990ScheduleD/EquipmentGrp/DepreciationAmt021469
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt029526
IRS990ScheduleD/LandGrp/BookValueAmt0870705
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0870705
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0179054
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt044536
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0223590
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02706
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt019225
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt021931
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt031467
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02163525
IRS990ScheduleD/TotalLiabilityAmt031467
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/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0AT THE 2020 CENSUS THE POPULATION OF GALLATIN COUNTY, MONTANA INCLUDED 11% MINORITIES. THIS PAST SCHOOL YEAR, THE SCHOOL ENROLLMENT HAD A MINORITY REPRESENTATION OF 15%.
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
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0275241
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0282279
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0MICHAEL ROMAN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt0275241
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DIRECTORS AND OFFICERS WERE SENT A COPY OF THE COMPLETED 990, INLCLUDING SCHEDULES, PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL MEMBERS OF THE BOARD AFFIRM ANNUALLY, IN WRITING, THAT THEY HAVE NO CONFLICT OF INTEREST WITH THE SCHOOL. THROUGHOUT THE YEAR THE TREASURER REVIEWS TRANSACTIONS FOR POTENTIAL CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02604072
IRS990/TotalAssetsEOYAmt02438816
IRS990/TotalAssetsGrp/BOYAmt02604072
IRS990/TotalAssetsGrp/EOYAmt02438816
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0365698
IRS990/TotalEmployeeCnt023
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0891
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0118727
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0652105
IRS990/TotalFunctionalExpensesGrp/TotalAmt0771723
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0788901
IRS990/TotalLiabilitiesEOYAmt0806708
IRS990/TotalLiabilitiesGrp/BOYAmt0788901
IRS990/TotalLiabilitiesGrp/EOYAmt0806708
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01815171
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01632108
IRS990/TotalProgramServiceExpensesAmt0652105
IRS990/TotalProgramServiceRevenueAmt0229365
IRS990/TotalReportableCompFromOrgAmt069475
IRS990/TotalRevenueGrp/ExclusionAmt0-6103
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0229365

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