Civic Intelligence

Saint Francis Ministries Inc

990 • Fiscal year 2014 • EIN 48-0548264

Jun 01, 2013 to May 31, 2014 • Filed on Nov 13, 2014

PO Box 5020Salina, KS 67402-5020

(785) 823-7231

Siviq Scores

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

Liabilities / Assets

79th percentile

0.65x

Higher debt load relative to assets than 79% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Liabilities / Revenue

84th percentile

1.47x

Higher debt load relative to revenue than 84% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Net Margin

10th percentile

-19%

Higher net margin than 10% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

32nd percentile

$125,314

Higher top officer pay than 32% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Asset Growth

5th percentile

-14%

Faster asset growth than 5% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

34th percentile

-0.2%

Faster revenue growth than 34% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Assets

Down

$10,555,245

Down $1,736,146 (-14%) from 2013

Net Assets

Down

$3,682,238

Down $830,210 (-18%) from 2013

Liabilities

Down

$6,873,007

Down $905,936 (-12%) from 2013

Revenue

$4,680,845

No earlier filing loaded for comparison.

Expenses

Down

$5,558,033

Down $627,194 (-10%) from 2013

Net Income

-$877,188

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0-$5.0MAssets 2011: $11,703,779Liabilities 2011: $5,960,400Net Assets 2011: $5,743,3792011Assets 2012: $11,489,620Liabilities 2012: $5,551,546Net Assets 2012: $5,938,0742012Assets 2013: $12,291,391Liabilities 2013: $7,778,943Net Assets 2013: $4,512,4482013Assets 2014: $10,555,245Liabilities 2014: $6,873,007Net Assets 2014: $3,682,2382014Assets 2015: $9,917,645Liabilities 2015: $8,190,516Net Assets 2015: $1,727,1292015Assets 2016: $9,399,789Liabilities 2016: $9,496,830Net Assets 2016: -$97,0412016Assets 2017: $9,488,441Liabilities 2017: $11,215,188Net Assets 2017: -$1,726,7472017Assets 2019: $9,686,963Liabilities 2019: $729,377Net Assets 2019: $8,957,5862019

Highlighted filing

2014

Assets$10,555,245
Liabilities$6,873,007
Net Assets$3,682,238

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2011: $6,480,3392011Expenses 2012: $7,316,9612012Expenses 2013: $6,185,2272013Revenue 2014: $4,680,845Expenses 2014: $5,558,033Net Income 2014: -$877,1882014Revenue 2015: $3,677,825Expenses 2015: $5,658,542Net Income 2015: -$1,980,7172015Revenue 2016: $4,478,469Expenses 2016: $6,241,357Net Income 2016: -$1,762,8882016Revenue 2017: $4,691,189Expenses 2017: $6,405,124Net Income 2017: -$1,713,9352017Revenue 2019: $5,585,148Expenses 2019: $7,058,011Net Income 2019: -$1,472,8632019

Highlighted filing

2014

Revenue$4,680,845
Expenses$5,558,033
Net Income-$877,188
Jump To
Filing Snapshot
Filing Period
Jun 1, 2013 to May 31, 2014
Signed
Nov 13, 2014
Return Version
2013v3.0
Gross Receipts
$5,005,471
Mission and Program Overview

Mission

To provide each cadet with the opportunity to grow spiritually, morally, intellectually, and physically in a structured environment.

PRIVATE MILITARY SCHOOL

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$9,765,518$9,211,560▼ $553,958
Investments Other Securities$607,304$636,121▲ $28,817
Inventories for Sale or Use$404,344$374,606▼ $29,738
Cash and Non-Interest-Bearing Accounts$1,324,589$241,891▼ $1,082,698
Accounts Receivable$133,738$25,985▼ $107,753
Prepaid Expenses and Deferred Charges$7,366$10,094▲ $2,728
Total Assets$12,291,391$10,555,245▼ $1,736,146
Other Assets Total$48,532$54,988▲ $6,456
Liabilities
Other Liabilities$7,669,135$6,781,931▼ $887,204
Accounts Payable and Accrued Expenses$109,808$91,076▼ $18,732
Total Liabilities$7,778,943$6,873,007▼ $905,936
Net Assets / Fund Balance
Unrestricted Net Assets$3,657,345$2,722,718▼ $934,627
Temporarily Rstr Net Assets$855,103$959,520▲ $104,417
Total Net Assets Fund Balance$4,512,448$3,682,238▼ $830,210
Total Liabilities and Net Assets / Fund Balance$12,291,391$10,555,245▼ $1,736,146

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,992,106$8,275,024-
Other Land Buildings$320,694$1,065,744-
Land$322,162--
Equipment$576,598$3,117,727-
Other Securities$636,121--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Andy EnglandPresidentFT$99,329$25,985$125,314
Robert FordeDirector of AdmissionsFT$65,794$16,921$82,715
George StelljasCommandantFT$59,311$21,889$81,200
Douglas DuttonChief Financial OfficerFT$63,532$3,360$66,892
Ginger WootenDean of AcademicsFT$62,360$3,210$65,570

Board Members and Trustees

NameTitle
Larry BritegamChairman
Lee YoungPast-chairman
Bill MedinaTrustee
Bob MillerTrustee
David DumlerTrustee
David TerryTrustee
Dr David HendrickTrustee
John SeitzTrustee
John VanierTrustee
Mike TerryTrustee
Pete PetersonTrustee
Rob ExlineTrustee
Tom BellTrustee
Tom PestingerTrustee
D Dale BrowningHeadmaster
Revenue and Support

Revenue Composition

Contributions and Grants
$1,325,789
Program Service Revenue
$3,260,000
Investment Income
$0
Other Revenue
$95,056
All Other Contributions
$792,480
Change in Net Assets
$-877,188
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,133,203
Other Expenses$2,424,830
Total Fundraising Expense$61,111
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,013,698$272,472$33,000$2,319,170
Depreciation Depletion-$632,807-$632,807
Current Officers, Directors, Trustees, and Key Employees-$378,491-$378,491
Occupancy-$282,183-$282,183
Other Employee Benefits$194,527$32,001$3,198$229,726
Insurance-$212,022-$212,022
Payroll Taxes$155,247$48,017$2,552$205,816
Office Expenses$137,593$48,096$9,901$195,590
Fees for Services Other-$79,862-$79,862
All Other Expenses-$66,123$12,460$78,583
Other Expenses$511,531$47,101-$47,101
Fees for Services Legal-$24,679-$24,679
Interest-$19,067-$19,067
Fees for Services Accounting-$15,701-$15,701
Travel-$3,506-$3,506
Total Functional Expenses$3,012,596$2,484,326$61,111$5,558,033
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Note Payable to Related Organization$5,143,836
Note Payable to Bank$625,075
Accrued Salaries & Benefits$546,286
Tuition Collected in Advance$249,800
Donor Advised Funds Payable$180,326
Incidental Deposits Payable$30,250
Other Accrued Liabilities$6,358
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

All officers and board members have a business relationship with the related tax-exempt organization disclosed on schedule r, part ii.

Form 990, Part VI, Section A, Line 6

The organization has one class of member. There are sixteen members.

Form 990, Part VI, Section A, Line 7A

The members of the board of trustees elect trustees to serve on the governing body.

Form 990, Part VI, Section A, Line 7B

The members of the board of trustees approve significant decisions of the governing board.

Form 990, Part VI, Section B, Line 11

The officers will review the form 990 before it will be filed. The form 990 will be presented to the governing body before filing.

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

Relationships and conflicts of interest are considered in daily operations.

Form 990, Part VI, Section B, Line 15

The governing body reviews and approves the compensation package of the president and other officers. A written employment contract is used.

Form 990, Part VI, Section C, Line 19

The organization has available the documents listed at part vi, line 19 of the form 990 at the principal office located at 110 w otis ave, salina, ks 67401. They can also be viewed on www.guidestar.com.

Filing and Contact Details

Filer

EIN
48-0548264
Phone
7858237231

Signing Officer

Name
Douglas D Dutton
Title
Chief Financial Officer
Phone
7858237231
Signed
2014-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Douglas D Dutton
Formed
1988
Legal Domicile
Ks
Voting Board Members
16
Independent Board Members
15
Employees
103
Volunteers
0

Preparer

Preparer
James a Trower
Phone
7858255494
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed.

Financial Statement Notes

PART X, LINE 2:

Part x, line 2: st. John's military school believes it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.

Part X, Line 2

St. John's military school believes it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.

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IRS990/MembersOrStockholdersInd01
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED SALARIES & BENEFITS

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