Civic Intelligence

Village View Christian Academy Inc.

EIN 47-4354500 • 501(c)3 • Fruitland Park, FL

RevokedPub. 78 Eligible

Profile

Provide a christian environment which allows all children to grow in all developmental domains. Help children develop a philosophy of life that is in harmony with christian principles; a life where experiences in learning and achieving bring self confidence and self control through the application of a christ like example through the word of god.

Revocation date: May 15, 2024

197th E LavistaFruitland Park, FL 34731

villageviewchristianacademy.com

Siviq Scores

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

Liabilities / Assets

49th percentile

0.06x

Higher debt load relative to assets than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

40th percentile

0.03x

Higher debt load relative to revenue than 40% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

79th percentile

28%

Higher net margin than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

92nd percentile

69%

Faster asset growth than 92% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

30th percentile

-4.2%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,039,749

Up $426,122 (+69%) from 2023

Liabilities

Down

$62,107

Down $4,255 (-6.4%) from 2023

Net Assets

Up

$977,642

Up $430,377 (+79%) from 2023

Revenue

Down

$1,804,277

Down $78,231 (-4.2%) from 2023

Expenses

Down

$1,298,890

Down $126,278 (-8.9%) from 2023

Net Income

Up

$505,387

Up $48,047 (+11%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2015: $340,940Liabilities 2015: $13,145Net Assets 2015: $327,7952015Assets 2016: $531,888Liabilities 2016: $7,286Net Assets 2016: $524,6022016Assets 2017: $558,722Liabilities 2017: $46,827Net Assets 2017: $511,8952017Assets 2018: $721,993Liabilities 2018: $45,827Net Assets 2018: $676,1662018Assets 2019: $818,253Liabilities 2019: $68,393Net Assets 2019: $749,8602019Assets 2020: $777,928Liabilities 2020: $87,366Net Assets 2020: $690,5622020Assets 2023: $613,627Liabilities 2023: $66,362Net Assets 2023: $547,2652023Assets 2024: $1,039,749Liabilities 2024: $62,107Net Assets 2024: $977,6422024

Highlighted filing

2024

Assets$1,039,749
Liabilities$62,107
Net Assets$977,642

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2015: $1,035,269Expenses 2015: $707,474Net Income 2015: $327,7952015Revenue 2016: $1,566,001Expenses 2016: $1,369,194Net Income 2016: $196,8072016Revenue 2017: $1,596,413Expenses 2017: $1,609,120Net Income 2017: -$12,7072017Revenue 2018: $2,014,735Expenses 2018: $1,935,059Net Income 2018: $79,6762018Revenue 2019: $2,220,824Expenses 2019: $2,147,130Net Income 2019: $73,6942019Revenue 2020: $2,239,875Expenses 2020: $2,299,173Net Income 2020: -$59,2982020Revenue 2023: $1,882,508Expenses 2023: $1,425,168Net Income 2023: $457,3402023Revenue 2024: $1,804,277Expenses 2024: $1,298,890Net Income 2024: $505,3872024

Highlighted filing

2024

Revenue$1,804,277
Expenses$1,298,890
Net Income$505,387

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Dec 9, 2025
Return Version
2024v5.0
Gross Receipts
$1,808,556
Mission and Program Overview

Mission

Provide a christian environment which allows all children to grow in all developmental domains. Help children develop a philosophy of life that is in harmony with christian principles; a life where experiences in learning and achieving bring self confidence and self control through the application of a christ like example through the word of god.

The philosophy of village view christian academy is based on their beliefs of jesus christ and the word of god. They provide a basic christian foundation to promote the love of learning and to contintue to walk the path of jesus. They site proverbs 22:6 "train up a child in the way he should go; even when he is old he will not depart from it." their main responsibilities are to help young childred grow in the social, emotional, ceative, spritual, and phisical areas of the child's developmental skills.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$492,572$833,803▲ $341,231
Cash and Non-Interest-Bearing Accounts$80,773$173,390▲ $92,617
Loans From Officers Directors-$57,544-
Land, Buildings, and Equipment, Net$32,128$32,556▲ $428
Other Notes and Loans Receivable, Net$8,154--
Total Assets$613,627$1,039,749▲ $426,122
Liabilities
Accounts Payable and Accrued Expenses-$2,678-
Other Liabilities$66,362$1,885▼ $64,477
Total Liabilities$66,362$62,107▼ $4,255
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$547,265$977,642▲ $430,377
Total Net Assets Fund Balance$547,265$977,642▲ $430,377
Total Liabilities and Net Assets / Fund Balance$613,627$1,039,749▲ $426,122

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$7,778$35,595$43,373
Buildings$20,258$881$21,139
Equipment$4,520$3,052$7,572
Compensation and Service Providers

Board Members and Trustees

NameTitle
Maria McintoshDirector
Nyla SotoDirector
Benny AllenCEO-school
Revenue and Support

Revenue Composition

Contributions and Grants
$14,866
Program Service Revenue
$1,739,239
Investment Income
$49,150
Other Revenue
$1,022
All Other Contributions
$14,866
Change in Net Assets
$505,387
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$950,261
Other Expenses$348,629
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$784,436$87,160-$871,596
Occupancy$89,281$9,921-$99,202
Payroll Taxes$70,720$7,858-$78,578
All Other Expenses$58,315$2,523-$60,838
Insurance$35,015$3,891-$38,906
Fees for Services Other$17,680$1,964-$19,644
Information Technology$16,014$1,768-$17,782
Other Expenses$13,954$1,550-$15,504
Office Expenses$3,499$389-$3,888
Fees for Services Legal$2,250$250-$2,500
Depreciation Depletion$2,051--$2,051
Fees for Services Accounting$1,735$193-$1,928
Conferences and Meetings$1,349$150-$1,499
Other Employee Benefits$78$9-$87
Interest$26$3-$29
Total Functional Expenses$1,176,961$121,929$0$1,298,890
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-$57,544-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Cards Payable$1,885
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
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 11B

Form 990 is prepared by certified public accountant and reviewed by assistant director prior to submitting to the irs.

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

The department boards review the job duties, compare the equivalent job with other area schools, consider the time and hours for the position, and collectively vote on the wages that will be paid each year.

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

The department boards review the job duties, compare the equivalent job with other area schools, consider the time and hours for the position, and collectively vote on the wages that will be paid each year.

Form 990, Page 6, Part VI, Line 19

Governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Village View Christian Academy Inc
EIN
47-4354500
Phone
3523072100
Address
197TH E LAVISTA, FRUITLAND PARK, FL 34731

Signing Officer

Name
Maria Mcintosh
Title
Director
Phone
3523072100
Signed
2025-12-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Maria Mcintosh
Formed
2015
Legal Domicile
Fl
Voting Board Members
3
Independent Board Members
1
Employees
44

Preparer

Firm
Collier Jernigan Eastman & Zublick Pa
Address
550 NE 25TH AVE, OCALA, FL 34470-7035
Preparer
Jacquelyn L Eastman CPA
Phone
3527325601
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The organization's mission is to provide a christian environment which allows all children to grow in the social, emotional, creative, spiritual, and physical areas of the child's developmental skills. The academy strives to help children develop a philosophy of life that is in harmony with christian principles; a life where experiences in learning and achieving bring self confidence and self control through the application of a christ like example through the word of god.

Form 990, Part XI, Line 9

The prior period adjustment is the result of a reclassification of a loan that was inadvertantely recorded to revenue in previous years.

Raw XML Appendix376 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.

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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt035595
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt043373
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01885
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARDS PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt032556
IRS990ScheduleD/TotalLiabilityAmt01885
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0VILLAGE VIEW CHRISTIAN ACADEMY'S INFORMATIONAL BROCHURE CONTAINS A STATEMENT REGARDING THEIR NONDISCRIMINATION POLICY. THEY DO NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL OR ETHNIC ORIGIN IN ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSIONS POLICIES, SCHOLARSHIP AND LOAN PROGRAMS AND OTHER ORGANIZATION ADMINISTERED PROGRAMS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL RECEIVES FUNDING FROM THE FLORIDA DEPARTMENT OF HEALTH, UNITED STATES DEPARTMENT OF HEALTH AND HUMAN SERVICES, FLORIDA TAX CREDIT SCHOLARSHIP PROGRAM AND FLORIDA DEPARTMENT OF EDUCATION.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0WORKING CAPITAL
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt075000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0CRAIG ALLEN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt057544
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S MISSION IS TO PROVIDE A CHRISTIAN ENVIRONMENT WHICH ALLOWS ALL CHILDREN TO GROW IN THE SOCIAL, EMOTIONAL, CREATIVE, SPIRITUAL, AND PHYSICAL AREAS OF THE CHILD'S DEVELOPMENTAL SKILLS. THE ACADEMY STRIVES TO HELP CHILDREN DEVELOP A PHILOSOPHY OF LIFE THAT IS IN HARMONY WITH CHRISTIAN PRINCIPLES; A LIFE WHERE EXPERIENCES IN LEARNING AND ACHIEVING BRING SELF CONFIDENCE AND SELF CONTROL THROUGH THE APPLICATION OF A CHRIST LIKE EXAMPLE THROUGH THE WORD OF GOD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS PREPARED BY CERTIFIED PUBLIC ACCOUNTANT AND REVIEWED BY ASSISTANT DIRECTOR PRIOR TO SUBMITTING TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DEPARTMENT BOARDS REVIEW THE JOB DUTIES, COMPARE THE EQUIVALENT JOB WITH OTHER AREA SCHOOLS, CONSIDER THE TIME AND HOURS FOR THE POSITION, AND COLLECTIVELY VOTE ON THE WAGES THAT WILL BE PAID EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE DEPARTMENT BOARDS REVIEW THE JOB DUTIES, COMPARE THE EQUIVALENT JOB WITH OTHER AREA SCHOOLS, CONSIDER THE TIME AND HOURS FOR THE POSITION, AND COLLECTIVELY VOTE ON THE WAGES THAT WILL BE PAID EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PRIOR PERIOD ADJUSTMENT IS THE RESULT OF A RECLASSIFICATION OF A LOAN THAT WAS INADVERTANTELY RECORDED TO REVENUE IN PREVIOUS YEARS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0613627
IRS990/TotalAssetsEOYAmt01039749
IRS990/TotalAssetsGrp/BOYAmt0613627
IRS990/TotalAssetsGrp/EOYAmt01039749
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt014866
IRS990/TotalEmployeeCnt044
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0121929
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01176961
IRS990/TotalFunctionalExpensesGrp/TotalAmt01298890
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt066362
IRS990/TotalLiabilitiesEOYAmt062107
IRS990/TotalLiabilitiesGrp/BOYAmt066362
IRS990/TotalLiabilitiesGrp/EOYAmt062107
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0547265
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0977642
IRS990/TotalProgramServiceExpensesAmt01176961
IRS990/TotalProgramServiceRevenueAmt01739239
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01789411
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01804277
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0613627
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01039749
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt010101 SE 68 CT
IRS990/USAddress/CityNm0BELLEVIEW
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd034420
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0VILLAGEVIEWCHRISTIANACADEMY.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARIA MCINTOSH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03523072100
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0VILLAGE VIEW CHRISTIAN ACADEMY INC
ReturnHeader/Filer/BusinessNameControlTxt0VILL
ReturnHeader/Filer/EIN0474354500
ReturnHeader/Filer/PhoneNum03523072100
ReturnHeader/Filer/USAddress/AddressLine1Txt0197TH E LAVISTA
ReturnHeader/Filer/USAddress/CityNm0FRUITLAND PARK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd034731
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0593612220
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0COLLIER JERNIGAN EASTMAN & ZUBLICK PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0550 NE 25TH AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OCALA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0344707035
ReturnHeader/PreparerPersonGrp/PhoneNum03527325601
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JACQUELYN L EASTMAN CPA
ReturnHeader/ReturnTs02025-12-09T15:06:37-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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