Mountain View Christian Academy

“Two board of director members, David Wright and Nathan Wright, have father-son relationship. In addition, Minta Hardman, who is the administrator of Mountain View Christian Academy, is married to board member, Douglas Hardman. Douglas Hardman is an evangelist of the Church of Christ at Mountain View. Mr. Hardman does not participate in discussions regarding the performance or compensation of Mrs. Hardman.”

“After the Form 990 is prepared by the organization's certified public accounting firm, the return is provided to each member of the board of directors for their review during a regular board meeting. The return is reviewed and any questions regarding the return are answered by the director of finance. Any questions which cannot be answered during the meeting are forwarded to the CPA for resolution. Once all answers have been received, an officer of the organization signs the tax return and it is submitted to the Internal Revenue Service.”

“The board of directors reviews the administrator's salary and approves any increases annually.”

“The Academy maintains copies of its Articles of Incorporation and Bylaws in it administrative offices at the Academy. Copies of Form 990 and all relevant financial information are also maintained at the Academy's administrative office and are available for examination upon request. The Form 990 is also available online at Guidestar.org.”

“The Bylaws of Mountain View Christian Academy state that the members of the leadership team (board of directors) shall receive no compensation for their services. There are members of the board of directors who are employed by the Church of Christ at Mountain View and are paid for the duties that they perform for that organization, but not for their duties as members of the board of directors of the Academy. The compensation paid to those members as employees of the church are not reported here.”

“Schedule R, Part V, Line 1e - Mountain View Christian Academy is a ministry of the Church of Christ at Mountain View. The Church obtained a loan on behalf of the Academy in the amount of $150,000. The Academy paid off the loan in September 2015.”

“Schedule R, Part V, Line 1n - Mountain View Christian Academy is a ministry of the Church of Christ at Mountain View and it shares the buildings and grounds of the church free of charge to the Academy. The church also pays the utility bills for the entire facility. The total annualized value of the shared building, grounds and insurance is approximately $100,000. The board estimates that the Academy utilizes approximately 50% of the total utilities, and as such, has reflected $50,000 of shared costs on Schedule R.”

“Schedule R, Part V, Line 1o - The Church of Christ at Mountain View also shares the services of a custodian with the Academy. The church pays his salary of $27,000 and the school pays his health insurance.”

“Schedule R, Part V, Line 1q - The Church of Christ at Mountain View uses the Academy's credit card and then reimburses the Academy for their purchases.”

“Boosters 7215. 7215. 0. 0. Professional development 8423. 8423. 0. 0. Sports 29014. 29014. 0. 0. Student activities 78639. 78639. 0. 0. Student government 1300. 1300. 0. 0. Transportation 13096. 13096. 0. 0. Janitorial/maintenance 3849. 3849. 0. 0. Bank and credit card fees 4976. 0. 0. 4976. Int'l students 158219. 158219. 0. 0. Parent/teacher assoc. 4460. 4460. 0. 0.”