Civic Intelligence

Summit Christian University

EIN 47-4903297 • 501(c)3 • Mayfield, KY

Profile

Our mission is to provide a christian learning environment that equips students for lifelong leadership and service through a biblical higher education that is grounded in truth and academic excellence.

PO Box 1026Mayfield, KY 42066

www.summitchristianu.org

Siviq Scores

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

Liabilities / Assets

86th percentile

0.34x

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

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

92nd percentile

0.53x

Higher debt load relative to revenue than 92% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

70th percentile

15%

Higher net margin than 70% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

88th percentile

$7,500

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 6.8% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

83rd percentile

34%

Faster asset growth than 83% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2025

Revenue Growth

69th percentile

16%

Faster revenue growth than 69% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets86th percentile

Assets

Up

$227,201

Up $97,135 (+75%) from 2024

Liabilities

Up

$78,291

Up $74,321 (+1872%) from 2024

Net Assets

Up

$148,910

Up $22,814 (+18%) from 2024

Operations
Liabilities / Revenue92nd percentileNet Margin70th percentile

Revenue

Up

$147,332

Up $3,086 (+2.1%) from 2024

Expenses

Down

$124,518

Down $18,980 (-13%) from 2024

Net Income

Up

$22,814

Up $22,066 (+2950%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth83rd percentile

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

$300K$200K$100K$0Assets 2019: $41,277Liabilities 2019: $42,3252019Assets 2020: $76,250Liabilities 2020: $14,987Net Assets 2020: $61,2632020Assets 2021: $81,880Liabilities 2021: $11,778Net Assets 2021: $70,1022021Assets 2022: $74,876Liabilities 2022: $4,853Net Assets 2022: $70,0232022Assets 2023: $127,100Net Assets 2023: $127,1002023Assets 2024: $130,066Liabilities 2024: $3,970Net Assets 2024: $126,0962024Assets 2025: $227,201Liabilities 2025: $78,291Net Assets 2025: $148,9102025

Highlighted filing

2025

Assets$227,201
Liabilities$78,291
Net Assets$148,910
Open 2025 Filing

Operations Trend

Revenue Growth69th percentile

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

$150K$100K$50K$0-$50KRevenue 2019: $69,020Expenses 2019: $87,684Net Income 2019: -$18,6642019Revenue 2020: $104,039Expenses 2020: $80,384Net Income 2020: $23,6552020Revenue 2021: $129,544Expenses 2021: $120,705Net Income 2021: $8,8392021Revenue 2022: $103,082Expenses 2022: $102,496Net Income 2022: $5862022Revenue 2023: $110,391Expenses 2023: $53,722Net Income 2023: $56,6692023Revenue 2024: $144,246Expenses 2024: $143,498Net Income 2024: $7482024Revenue 2025: $147,332Expenses 2025: $124,518Net Income 2025: $22,8142025

Highlighted filing

2025

Revenue$147,332
Expenses$124,518
Net Income$22,814
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$227,201
Liabilities
$78,291
Net assets
$148,910
Revenue
$147,332
Expenses
$124,518
Net income
$22,814
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.27$0.78$1.49$1.47$1.25$0.23
2024Detailed filing. Detailed filing data is available for this year.$1.30$0.04$1.26$1.44$1.43$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.27$1.27$1.10$0.54$0.57
2022Detailed filing. Detailed filing data is available for this year.$0.75$0.05$0.70$1.03$1.02$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.82$0.12$0.70$1.30$1.21$0.09
2020Detailed filing. Detailed filing data is available for this year.$0.76$0.15$0.61$1.04$0.80$0.24
2019Summary only. Only limited summary data is available for this year.$0.41$0.42$0.69$0.88$0.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 1, 2026
Return Version
2024v5.0
Gross Receipts
$147,332
Mission and Program Overview

Mission

Christian education-private christian university

Our mission is to provide a christian learning environment that equips students for lifelong leadership and service through a biblical higher education that is grounded in truth and academic excellence.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$57,820$66,302▲ $8,482
Accounts Receivable$18,354$30,939▲ $12,585
Other Notes and Loans Receivable, Net$2,500$2,500→ $0
Land, Buildings, and Equipment, Net$1,187$292▼ $895
Total Assets$130,066$227,201▲ $97,135
Other Assets Total$50,205$127,168▲ $76,963
Liabilities
Unsecured Notes Loans Payable-$75,000-
Accounts Payable and Accrued Expenses$3,970$3,291▼ $679
Total Liabilities$3,970$78,291▲ $74,321
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$126,096$148,910▲ $22,814
Total Net Assets Fund Balance$126,096$148,910▲ $22,814
Total Liabilities and Net Assets / Fund Balance$130,066$227,201▲ $97,135

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$292$8,658$8,950
Other Assets Org$2,168--
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Keith RoachPresidentFT$14,000$14,000

Board Members and Trustees

NameTitle
David WrightChair
Brad HensonDirector
Charles MooreDirector
Maryanne SimmonsDirector
Natalie ByrnDirector
Tom SpencerCFO
Revenue and Support

Revenue Composition

Contributions and Grants
$85,000
Program Service Revenue
$62,332
Investment Income
$0
Other Revenue
$0
All Other Contributions
$85,000
Change in Net Assets
$22,814

Audited Revenue Reconciliation

Revenue per Audited Statements
$147,332
Revenue Not Reported on Form 990
$27,600
Total Revenue per Audited Statements
$174,932
Total Revenue per Form 990
$147,332
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$64,475
Other Expenses$60,043
Total Fundraising Expense$19,415
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$34,850$7,056$3,794$45,700
Fees for Services Other-$3,929$11,953$15,882
Current Officers, Directors, Trustees, and Key Employees$10,677$2,161$1,162$14,000
Advertising$9,123$467$575$10,165
Office Expenses$8,724$294$360$9,378
Information Technology$5,286$178$218$5,682
Payroll Taxes$3,642$737$396$4,775
Travel$3,040$156$191$3,387
Occupancy$1,380$46$57$1,483
Other Expenses$782$28$35$782
Interest$699$23$29$751
Insurance$613$21$25$659
Total Functional Expenses$89,503$15,600$19,415$124,518

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$152,118
Expenses per Audited Statements$124,518
Total Expenses per Form 990$124,518
Expenses Not Reported on Form 990$27,600
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
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

“The form 990 was prepared by an independent cpa firm and review by management prior to e-filing.”

Form 990, Page 6, Part VI, Line 19

“Documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Summit Christian University
EIN
47-4903297
Phone
5023019309
Address
PO BOX 1026, MAYFIELD, KY 42066

Signing Officer

Name
Keith Roach
Title
President
Phone
5023019309
Signed
2026-03-01

Organization Details

Principal Officer
Keith Roach
Voting Board Members
5
Independent Board Members
5
Employees
16
Volunteers
3

Preparer

Firm
David C Moja CPA
Address
PO BOX 531, REIDSVILLE, GA 30453
Preparer
Dave Moja
Phone
3212589907
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Other fees 0 3,929 11,953”

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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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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE INSTITUTION ADMITS STUDENTS OF ANY RACE, COLOR, NATIONAL AND ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL. IT DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL AND ETHNIC ORIGIN IN ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSIONS POLICIES, SCHOLARSHIP AND LOAN PROGRAMS, AND ATHLETIC AND OTHER SCHOOL-ADMINISTERED PROGRAMS. THE POLICY IS PUBLICIZED IN THE ACADEMIC CATALOG AND ON THE WEBSITE.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 WAS PREPARED BY AN INDEPENDENT CPA FIRM AND REVIEW BY MANAGEMENT PRIOR TO E-FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OTHER FEES 0 3,929 11,953
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KEITH ROACH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05023019309
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SUMMIT CHRISTIAN UNIVERSITY
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ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVE MOJA
ReturnHeader/ReturnTs02026-02-18T09:09:03-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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