Civic Intelligence

Mountain View Christian Academy

EIN 57-0960440 • 501(c)3 • Cowpens, SC

RevokedPub. 78 Eligible

Profile

Education with religious basis

Revocation date: May 15, 2020

650 Battleground RdCowpens, SC 29330
Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

35th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

19th percentile

-15%

Higher net margin than 19% of similar nonprofits.

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

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

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

Asset Growth

6th percentile

-51%

Faster asset growth than 6% of similar nonprofits.

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

Revenue Growth

91st percentile

102%

Faster revenue growth than 91% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Down

$114,143

Down $119,495 (-51%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$114,143

Down $119,495 (-51%) from 2023

Operations
Liabilities / Revenue35th percentileNet Margin19th percentile

Revenue

Up

$796,045

Up $402,901 (+102%) from 2023

Expenses

Down

$914,883

Down $6,861 (-0.7%) from 2023

Net Income

Up

-$118,838

Up $409,762 (+78%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth6th percentile

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

$300K$200K$100K$0Assets 2022: $216,157Liabilities 2022: $0Net Assets 2022: $216,1572022Assets 2023: $233,638Liabilities 2023: $0Net Assets 2023: $233,6382023Assets 2024: $114,143Liabilities 2024: $0Net Assets 2024: $114,1432024

Highlighted filing

2024

Assets$114,143
Liabilities$0
Net Assets$114,143
Open 2024 Filing

Operations Trend

Revenue Growth91st percentile

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

$1.0M$500K$0-$500K-$1.0MRevenue 2022: $339,954Expenses 2022: $804,257Net Income 2022: -$464,3032022Revenue 2023: $393,144Expenses 2023: $921,744Net Income 2023: -$528,6002023Revenue 2024: $796,045Expenses 2024: $914,883Net Income 2024: -$118,8382024

Highlighted filing

2024

Revenue$796,045
Expenses$914,883
Net Income-$118,838
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$114,143
Liabilities
$0
Net assets
$114,143
Revenue
$796,045
Expenses
$914,883
Net income
-$118,838
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.14$0.00$1.14$7.96$9.15$1.19
2023Detailed filing. Detailed filing data is available for this year.$2.34$0.00$2.34$3.93$9.22$5.29
2022Detailed filing. Detailed filing data is available for this year.$2.16$0.00$2.16$3.40$8.04$4.64
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 27, 2025
Return Version
2024v5.2
Gross Receipts
$796,045
Mission and Program Overview

Mission

Education with religious basis

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$233,638$114,143▼ $119,495
Cash and Non-Interest-Bearing Accounts$233,638$114,029▼ $119,609
Accounts Receivable-$114-
Total Assets$233,638$114,143▼ $119,495
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$233,638$114,143▼ $119,495
Total Liabilities and Net Assets / Fund Balance$233,638$114,143▼ $119,495
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
Shellie RochesterSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$405,000
Program Service Revenue
$391,045
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-118,838
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$628,399
Other Expenses$286,484
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$628,399--$628,399
Occupancy$156,154--$156,154
Travel$28,043--$28,043
Office Expenses$14,988--$14,988
Insurance$1,671--$1,671
Advertising$1,437--$1,437
Conferences and Meetings$1,215--$1,215
Fees for Services Accounting-$250-$250
Other Expenses$72--$72
Total Functional Expenses$914,633$250$0$914,883
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
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 governing body review Part VI line 11

“The governing body reviews tax return after filing. No changes have been made”

Governing documents etc available to public Part VI line 19

“Upon written request a copy of financial documents will be provided to requester”

Filing and Contact Details

Filer

Filer Name
Mountain View Christian Academy
EIN
57-0960440
In Care Of
% SHELLIE ROCHESTER
Phone
8644638888
Address
650 BATTLEGROUND RD, COWPENS, SC 29330

Signing Officer

Name
Shellie Rochester
Title
Secretary
Phone
8644638888
Signed
2025-08-27
Discuss with paid preparer
Yes

Organization Details

Formed
2017
Legal Domicile
Sc
Voting Board Members
3
Independent Board Members
0
Employees
23

Preparer

Firm
Alversons Accounting & Tax
Address
504 West Cherokee Street, Chesnee, SC 29323
Preparer
Jamie Byrd
Phone
8644617411
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“Adjustments made to corect prior year corrections”

Raw XML Appendix293 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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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/PreparerPersonGrp/PhoneNum08644617411
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMIE BYRD
ReturnHeader/ReturnTs02025-08-27T16:45:50-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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