Civic Intelligence

Hernando Christian Private Academy Inc.

990 • Fiscal year 2021 • EIN 59-2102319

Jul 01, 2020 to Jun 30, 2021 • Filed on Sep 30, 2021

7200 Emerson RoadBrooksville, FL 34601

(352) 796-0616

Siviq Scores

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

Liabilities / Assets

87th percentile

0.60x

Higher debt load relative to assets than 87% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

70th percentile

0.27x

Higher debt load relative to revenue than 70% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

53rd percentile

14%

Higher net margin than 53% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

50th percentile

$56,515

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

14th percentile

-4.6%

Faster asset growth than 14% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

43rd percentile

6.9%

Faster revenue growth than 43% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$1,286,446

Down $61,769 (-4.6%) from 2020

Net Assets

Up

$515,138

Up $398,127 (+340%) from 2020

Liabilities

Down

$771,308

Down $459,896 (-37%) from 2020

Revenue

Up

$2,870,015

Up $186,149 (+6.9%) from 2020

Expenses

Down

$2,470,756

Down $161,299 (-6.1%) from 2020

Net Income

Up

$399,259

Up $347,448 (+671%) from 2020

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2010: $1,214,203Liabilities 2010: $1,432,166Net Assets 2010: -$217,9632010Assets 2011: $1,337,576Liabilities 2011: $1,538,629Net Assets 2011: -$201,0532011Assets 2012: $1,309,157Liabilities 2012: $1,434,727Net Assets 2012: -$125,5702012Assets 2013: $1,245,287Liabilities 2013: $1,412,836Net Assets 2013: -$167,5492013Assets 2014: $1,234,414Liabilities 2014: $1,381,073Net Assets 2014: -$146,6592014Assets 2015: $1,434,554Liabilities 2015: $1,386,612Net Assets 2015: $47,9422015Assets 2016: $1,688,333Liabilities 2016: $1,428,346Net Assets 2016: $259,9872016Assets 2017: $1,865,861Liabilities 2017: $1,408,156Net Assets 2017: $457,7052017Assets 2018: $1,711,506Liabilities 2018: $1,361,538Net Assets 2018: $349,9682018Assets 2019: $1,304,162Liabilities 2019: $1,249,651Net Assets 2019: $54,5112019Assets 2020: $1,348,215Liabilities 2020: $1,231,204Net Assets 2020: $117,0112020Assets 2021: $1,286,446Liabilities 2021: $771,308Net Assets 2021: $515,1382021Assets 2022: $1,743,216Liabilities 2022: $824,253Net Assets 2022: $918,9632022Assets 2023: $3,944,376Liabilities 2023: $1,031,315Net Assets 2023: $2,913,0612023Assets 2024: $4,348,010Liabilities 2024: $747,590Net Assets 2024: $3,600,4202024Assets 2025: $4,724,071Liabilities 2025: $633,576Net Assets 2025: $4,090,4952025

Highlighted filing

2021

Assets$1,286,446
Liabilities$771,308
Net Assets$515,138

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,033,1852010Expenses 2011: $2,132,0202011Expenses 2012: $2,111,1642012Expenses 2013: $2,356,0582013Revenue 2014: $2,326,202Expenses 2014: $2,305,314Net Income 2014: $20,8882014Revenue 2015: $2,715,949Expenses 2015: $2,521,349Net Income 2015: $194,6002015Revenue 2016: $3,085,467Expenses 2016: $2,873,422Net Income 2016: $212,0452016Revenue 2017: $3,670,820Expenses 2017: $3,473,102Net Income 2017: $197,7182017Revenue 2018: $3,671,735Expenses 2018: $3,779,472Net Income 2018: -$107,7372018Revenue 2019: $2,726,553Expenses 2019: $3,022,010Net Income 2019: -$295,4572019Revenue 2020: $2,683,866Expenses 2020: $2,632,055Net Income 2020: $51,8112020Revenue 2021: $2,870,015Expenses 2021: $2,470,756Net Income 2021: $399,2592021Revenue 2022: $3,030,560Expenses 2022: $2,625,609Net Income 2022: $404,9512022Revenue 2023: $5,353,399Expenses 2023: $3,359,301Net Income 2023: $1,994,0982023Revenue 2024: $4,270,641Expenses 2024: $3,583,282Net Income 2024: $687,3592024Revenue 2025: $4,372,696Expenses 2025: $3,687,552Net Income 2025: $685,1442025

Highlighted filing

2021

Revenue$2,870,015
Expenses$2,470,756
Net Income$399,259
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Sep 30, 2021
Return Version
2020v4.0
Gross Receipts
$2,878,763
Mission and Program Overview

Mission

Operation of private school

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$889,512$823,221▼ $66,291
Cash and Non-Interest-Bearing Accounts$379,137$420,458▲ $41,321
Accounts Receivable$56,519$40,594▼ $15,925
Intangible Assets$3,477$2,173▼ $1,304
Total Assets$1,348,215$1,286,446▼ $61,769
Other Assets Total$19,570--
Liabilities
Mortgage Notes Payable Secured by Investment Property$979,449$585,894▼ $393,555
Other Liabilities$70,995$109,786▲ $38,791
Deferred Revenue$164,988$63,760▼ $101,228
Accounts Payable and Accrued Expenses$15,772$11,868▼ $3,904
Total Liabilities$1,231,204$771,308▼ $459,896
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$114,985$513,112▲ $398,127
Net Assets With Donor Restrictions$2,026$2,026→ $0
Total Net Assets Fund Balance$117,011$515,138▲ $398,127
Total Liabilities and Net Assets / Fund Balance$1,348,215$1,286,446▼ $61,769

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$513,011$1,632,622$2,145,633
Equipment$27,493$228,450$255,943
Land$247,000-$247,000
Other Land Buildings$35,717$134,844$170,561
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tammy VandemarkHeadmasterFT$56,515$56,515

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$356,052
Program Service Revenue
$2,523,949
Investment Income
$0
Other Revenue
$-9,986
All Other Contributions
$14,510
Change in Net Assets
$399,259
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,692,396
Other Expenses$778,360
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,231,973$161,779-$1,393,752
Occupancy$205,815--$205,815
All Other Expenses$123,562$20,274-$143,836
Payroll Taxes$94,103$17,248-$111,351
Other Employee Benefits$96,916$12,728-$109,644
Insurance$97,214--$97,214
Depreciation Depletion$79,870--$79,870
Current Officers, Directors, Trustees, and Key Employees-$63,605-$63,605
Office Expenses$34,990$11,779-$46,769
Other Expenses$36,173--$36,173
Interest-$28,988-$28,988
Pension Plan Contributions$10,961$3,083-$14,044
Advertising$8,387--$8,387
Total Functional Expenses$2,151,272$319,484$0$2,470,756
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$15,226
Fundraising Direct Expenses$8,748
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Chocolate$12,519$12,519$6,491$6,028
Total Events$12,519$12,519$7,373$5,146
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Accrued Expenses$109,786
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
No
Conflict-of-interest policy
Yes
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

Reviewed by board of directors at meeting

Form 990, Page 6, Part VI, Line 12C

Monitor the activites of all individuals associated with the school by verbal communication.

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

School board meets and discusses job performance of the headmaster.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Hernando Christian Academy
EIN
59-2102319
Phone
3527960616
Address
7200 EMERSON ROAD, BROOKSVILLE, FL 34601

Signing Officer

Name
Christopher Mccall
Title
Pres
Phone
3527960676
Signed
2021-09-30

Organization Details

Principal Officer
Christopher Mccall
Formed
1981
Legal Domicile
Fl
Voting Board Members
5
Independent Board Members
5
Employees
84

Preparer

Firm
Laplant & Rainey CPA Pa
Address
201 EAST KENNEDY SUITE 715, TAMPA, FL 33602
Preparer
Marjorie N Rainey
Phone
8132292090
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Book / tax depreciation difference 173 book/ tax depreciation difference -1,305 total -1,132

Raw XML Appendix392 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/LandGrp/OtherCostOrOtherBasisAmt0247000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt035717
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0134844
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0170561
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0109786
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER ACCRUED EXPENSES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0823221
IRS990ScheduleD/TotalLiabilityAmt0109786
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0POLICY STATED ON WEBSITE AND PRINTED THROUGH ADVERTISING IN THE YELLOW PAGES OF PHONE BOOK.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt0300
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt0300
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt07373
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CHOCOLATE
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt012519
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt012519
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt012519
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt012519
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt05146
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt0582
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt0582
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt06491
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt06491
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED BY BOARD OF DIRECTORS AT MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MONITOR THE ACTIVITES OF ALL INDIVIDUALS ASSOCIATED WITH THE SCHOOL BY VERBAL COMMUNICATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SCHOOL BOARD MEETS AND DISCUSSES JOB PERFORMANCE OF THE HEADMASTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOOK / TAX DEPRECIATION DIFFERENCE 173 BOOK/ TAX DEPRECIATION DIFFERENCE -1,305 TOTAL -1,132
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01348215
IRS990/TotalAssetsEOYAmt01286446
IRS990/TotalAssetsGrp/BOYAmt01348215
IRS990/TotalAssetsGrp/EOYAmt01286446
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0356052
IRS990/TotalEmployeeCnt084
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0319484
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02151272
IRS990/TotalFunctionalExpensesGrp/TotalAmt02470756
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01231204
IRS990/TotalLiabilitiesEOYAmt0771308
IRS990/TotalLiabilitiesGrp/BOYAmt01231204
IRS990/TotalLiabilitiesGrp/EOYAmt0771308
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0117011
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0515138
IRS990/TotalProgramServiceExpensesAmt02151272
IRS990/TotalProgramServiceRevenueAmt02523949
IRS990/TotalReportableCompFromOrgAmt056515
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02507485
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02870015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01348215
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01286446
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03435 NEFF LAKE RD
IRS990/USAddress/CityNm0BROOKSVILLE
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd034602
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.HERNANDOCHRISTIAN.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRISTOPHER MCCALL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRES
ReturnHeader/BusinessOfficerGrp/PhoneNum03527960676
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-09-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HERNANDO CHRISTIAN ACADEMY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INC
ReturnHeader/Filer/BusinessNameControlTxt0HERN
ReturnHeader/Filer/EIN0592102319
ReturnHeader/Filer/PhoneNum03527960616
ReturnHeader/Filer/USAddress/AddressLine1Txt07200 EMERSON ROAD
ReturnHeader/Filer/USAddress/CityNm0BROOKSVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd034601
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271320570
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LAPLANT & RAINEY CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0201 EAST KENNEDY SUITE 715
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TAMPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd033602
ReturnHeader/PreparerPersonGrp/PhoneNum08132292090
ReturnHeader/PreparerPersonGrp/PreparationDt02021-10-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARJORIE N RAINEY
ReturnHeader/ReturnTs02021-10-01T09:01:56-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CHRISTPHER
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MCCALL
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.72$0.63$4.09$4.37$3.69$0.69
2024Detailed filing. Detailed filing data is available for this year.$4.35$0.75$3.60$4.27$3.58$0.69
2023Detailed filing. Detailed filing data is available for this year.$3.94$1.03$2.91$5.35$3.36$1.99
2022Detailed filing. Detailed filing data is available for this year.$1.74$0.82$0.92$3.03$2.63$0.40
2021Detailed filing. Detailed filing data is available for this year.$1.29$0.77$0.52$2.87$2.47$0.40
2020Detailed filing. Detailed filing data is available for this year.$1.35$1.23$0.12$2.68$2.63$0.05
2019Detailed filing. Detailed filing data is available for this year.$1.30$1.25$0.05$2.73$3.02$0.30
2018Detailed filing. Detailed filing data is available for this year.$1.71$1.36$0.35$3.67$3.78$0.11
2017Detailed filing. Detailed filing data is available for this year.$1.87$1.41$0.46$3.67$3.47$0.20
2016Detailed filing. Detailed filing data is available for this year.$1.69$1.43$0.26$3.09$2.87$0.21
2015Detailed filing. Detailed filing data is available for this year.$1.43$1.39$0.05$2.72$2.52$0.19
2014Detailed filing. Detailed filing data is available for this year.$1.23$1.38$0.15$2.33$2.31$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$1.41$0.17$2.36
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$1.43$0.13$2.11
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.34$1.54$0.20$2.13
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$1.43$0.22$2.03