Civic Intelligence

Grace Community Education

EIN 46-0695402 • 501(c)3 • Winona Lake, IN

Profile

Grace community education provides nationally recognized certification programs for county jails, work release facilities, and adult education programs by providing teachers and educational training. The students supplied by these various organizations are of any race, color, national or ethnic origin, sexual orientation, gender identity, religion, disability, age, genetic information, veteran status or ancestry.

1 Lancer WayWinona Lake, IN 46590

n/A

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.00x

Higher debt load relative to assets than 42% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

42nd percentile

0.0%

Faster asset growth than 42% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2023 to 2024

Assets

Flat

$984,793

Flat from 2023

Liabilities

Flat

$4,262

Flat from 2023

Net Assets

Flat

$980,531

Flat from 2023

Revenue

Flat

$0

Flat from 2023

Expenses

Flat

$0

Flat from 2023

Net Income

Flat

$0

Flat from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2013: $610,962Liabilities 2013: $613,702Net Assets 2013: -$2,7402013Assets 2014: $809,128Liabilities 2014: $138,646Net Assets 2014: $670,4822014Assets 2015: $695,182Liabilities 2015: $239,920Net Assets 2015: $455,2622015Assets 2016: $795,740Liabilities 2016: $402,888Net Assets 2016: $392,8522016Assets 2017: $352,574Liabilities 2017: $6,222Net Assets 2017: $346,3522017Assets 2018: $378,071Liabilities 2018: $3,394Net Assets 2018: $374,6772018Assets 2019: $525,505Liabilities 2019: $7,434Net Assets 2019: $518,0712019Assets 2020: $714,108Liabilities 2020: $8,975Net Assets 2020: $705,1332020Assets 2021: $970,863Liabilities 2021: $5,897Net Assets 2021: $964,9662021Assets 2022: $984,793Liabilities 2022: $4,262Net Assets 2022: $980,5312022Assets 2023: $984,793Liabilities 2023: $4,262Net Assets 2023: $980,5312023Assets 2024: $984,793Liabilities 2024: $4,262Net Assets 2024: $980,5312024

Highlighted filing

2024

Assets$984,793
Liabilities$4,262
Net Assets$980,531

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2013: $2,174,375Expenses 2013: $2,176,086Net Income 2013: -$1,7112013Revenue 2014: $3,359,375Expenses 2014: $2,687,183Net Income 2014: $672,1922014Revenue 2015: $2,833,016Expenses 2015: $2,986,977Net Income 2015: -$153,9612015Revenue 2016: $2,634,097Expenses 2016: $2,696,507Net Income 2016: -$62,4102016Revenue 2017: $2,369,182Expenses 2017: $2,415,682Net Income 2017: -$46,5002017Revenue 2018: $145,459Expenses 2018: $117,134Net Income 2018: $28,3252018Revenue 2019: $408,471Expenses 2019: $265,077Net Income 2019: $143,3942019Revenue 2020: $427,040Expenses 2020: $239,978Net Income 2020: $187,0622020Revenue 2021: $371,780Expenses 2021: $111,947Net Income 2021: $259,8332021Revenue 2022: $33,600Expenses 2022: $18,035Net Income 2022: $15,5652022Revenue 2023: $0Expenses 2023: $0Net Income 2023: $02023Revenue 2024: $0Expenses 2024: $0Net Income 2024: $02024

Highlighted filing

2024

Revenue$0
Expenses$0
Net Income$0

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Jul 31, 2024
Signed
May 23, 2025
Return Version
2023v6.0
Gross Receipts
$0
Mission and Program Overview

Mission

Grace community education provides nationally recognized certification programs for county jails, work release facilities, and adult education programs by providing teachers and educational training. The students supplied by these various organizations are of any race, color, national or ethnic origin, sexual orientation, gender identity, religion, disability, age, genetic information, veteran status or ancestry.

To provide national certification programs for county jails, work release facilities, and adult education programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$982,793$982,793→ $0
Cash and Non-Interest-Bearing Accounts$2,000$2,000→ $0
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities$0--
Investments Program Related$0--
Land, Buildings, and Equipment, Net-$0-
Loans From Officers Directors-$0-
Total Assets$984,793$984,793→ $0
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$4,262$4,262→ $0
Other Liabilities$0$0→ $0
Total Liabilities$4,262$4,262→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$980,531$980,531→ $0
Total Net Assets Fund Balance$980,531$980,531→ $0
Total Liabilities and Net Assets / Fund Balance$984,793$984,793→ $0
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$0
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$0-
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6 Classes of members or stockholders

Grace schools is the sole corporate member of grace community education, inc. Grace schools has multiple corporate members, including individual donors who are a member of a church in the fellowship of grace brethren churches, dba charis fellowship, and contribute $25 or more in a calendar year to become corporate members for that year, and individual donors who are a member of a church in the caris fellowship and contribute $1,000 or more in any calendar year to become corporate members for life.

Form 990, Part VI, Line 7A Members or stockholders electing members of governing body

The board of trustees submits a ballot of nominees at the annual corporation meeting. Grace schools approves the ballot of nominees. Grace schools then receives ballots and elects trustees.

Form 990, Part VI, Line 7B Decisions requiring approval by members or stockholders

Grace schools must approve all changes to the articles of incorporation.

Form 990, Part VI, Line 11B Review of form 990 by governing body

The cfo and president review the 990 along with an independent cpa firm. The board of trustees are then provided an electronic copy for review prior to submission to the irs.

Form 990, Part VI, Line 12C Conflict of interest policy

Members of the board of trustees complete a conflict of interest questionnaire each year. Any potential conflicts of interest are identified, investigated and resolved.

Form 990, Part VI, Line 19 Required documents available to the public

All governing documents, the conflict of interest policy, and financial statements are made available upon request.

Filing and Contact Details

Filer

Filer Name
Grace Community Education
EIN
46-0695402
Phone
5743725100
Address
1 LANCER WAY, WINONA LAKE, IN 46590

Signing Officer

Name
Daniel Renner
Title
Officer
Phone
5743725100
Signed
2025-05-23
Discuss with paid preparer
Yes

Organization Details

Formed
2012
Legal Domicile
In
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
10

Preparer

Firm
Forvis Mazars LLP
Address
111 E Wayne Street Suite 600, Fort Wayne, IN 46802
Preparer
Ashley Whitman
Phone
2604604000
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1

Grace community education provides nationally recognized certification programs for county jails, work release facilities, and adult education programs by providing teachers and educational training. The students supplied by these various organizations are of any race, color, national or ethnic origin, sexual orientation, gender identity, religion, disability, age, genetic information, veteran status, or ancestry.

Financial Statement Notes

Asc 740 Footnote

Management has evaluated their income tax positions under the guidance included in asc 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT OF GRACE COLLEGE
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0DUE TO THE NATURE OF THE EDUCATION SERVICES PROVIDED, GRACE COMMUNITY EDUCATION (GCE) DOES NOT DIRECTLY ADVERTISE THEIR SERVICES OR USE MARKETING MATERIALS. THE NON-DISCRIMINATION POLICY OF GCE IS EXPRESSED IN THE BY-LAWS OF THE ORGANIZATION. GCE PROVIDES EDUCATIONAL PROGRAMS FOR COUNTY JAILS, WORK RELEASE FACILITIES, AND ADULT EDUCATIONAL TRAINING. THE STUDENTS ARE SUPPLIED BY THESE VARIOUS ORGANIZATIONS AND ARE OF ANY RACE, COLOR, NATIONAL OR ETHNIC ORIGIN, SEX, SEXUAL ORIENTATION, GENDER IDENTITY, RELIGION, DISABILITY, AGE, GENETIC INFORMATION, VETERAN STATUS, OR ANCESTRY.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0GRACE COMMUNITY EDUCATION PROVIDES NATIONALLY RECOGNIZED CERTIFICATION PROGRAMS FOR COUNTY JAILS, WORK RELEASE FACILITIES, AND ADULT EDUCATION PROGRAMS BY PROVIDING TEACHERS AND EDUCATIONAL TRAINING. THE STUDENTS SUPPLIED BY THESE VARIOUS ORGANIZATIONS ARE OF ANY RACE, COLOR, NATIONAL OR ETHNIC ORIGIN, SEXUAL ORIENTATION, GENDER IDENTITY, RELIGION, DISABILITY, AGE, GENETIC INFORMATION, VETERAN STATUS, OR ANCESTRY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GRACE SCHOOLS IS THE SOLE CORPORATE MEMBER OF GRACE COMMUNITY EDUCATION, INC. GRACE SCHOOLS HAS MULTIPLE CORPORATE MEMBERS, INCLUDING INDIVIDUAL DONORS WHO ARE A MEMBER OF A CHURCH IN THE FELLOWSHIP OF GRACE BRETHREN CHURCHES, DBA CHARIS FELLOWSHIP, AND CONTRIBUTE $25 OR MORE IN A CALENDAR YEAR TO BECOME CORPORATE MEMBERS FOR THAT YEAR, AND INDIVIDUAL DONORS WHO ARE A MEMBER OF A CHURCH IN THE CARIS FELLOWSHIP AND CONTRIBUTE $1,000 OR MORE IN ANY CALENDAR YEAR TO BECOME CORPORATE MEMBERS FOR LIFE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF TRUSTEES SUBMITS A BALLOT OF NOMINEES AT THE ANNUAL CORPORATION MEETING. GRACE SCHOOLS APPROVES THE BALLOT OF NOMINEES. GRACE SCHOOLS THEN RECEIVES BALLOTS AND ELECTS TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GRACE SCHOOLS MUST APPROVE ALL CHANGES TO THE ARTICLES OF INCORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CFO AND PRESIDENT REVIEW THE 990 ALONG WITH AN INDEPENDENT CPA FIRM. THE BOARD OF TRUSTEES ARE THEN PROVIDED AN ELECTRONIC COPY FOR REVIEW PRIOR TO SUBMISSION TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MEMBERS OF THE BOARD OF TRUSTEES COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE EACH YEAR. ANY POTENTIAL CONFLICTS OF INTEREST ARE IDENTIFIED, INVESTIGATED AND RESOLVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 6 Classes of members or stockholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7a Members or stockholders electing members of governing body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 11b Review of form 990 by governing body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 12c Conflict of interest policy
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 19 Required documents available to the public
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0DANIEL RENNER
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GRACE COMMUNITY EDUCATION
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Forvis Mazars LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0111 E Wayne Street Suite 600
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Fort Wayne
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-23

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