Civic Intelligence

Hernando Christian Private Academy Inc.

990 • Fiscal year 2023 • EIN 59-2102319

Jul 01, 2022 to Jun 30, 2023 • Filed on Oct 15, 2023

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

64th percentile

0.26x

Higher debt load relative to assets than 64% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

52nd percentile

0.19x

Higher debt load relative to revenue than 52% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

86th percentile

37%

Higher net margin than 86% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

29th percentile

$72,893

Higher top officer pay than 29% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

96th percentile

126%

Faster asset growth than 96% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

90th percentile

77%

Faster revenue growth than 90% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Up

$3,944,376

Up $2,201,160 (+126%) from 2022

Net Assets

Up

$2,913,061

Up $1,994,098 (+217%) from 2022

Liabilities

Up

$1,031,315

Up $207,062 (+25%) from 2022

Revenue

Up

$5,353,399

Up $2,322,839 (+77%) from 2022

Expenses

Up

$3,359,301

Up $733,692 (+28%) from 2022

Net Income

Up

$1,994,098

Up $1,589,147 (+392%) from 2022

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

2023

Assets$3,944,376
Liabilities$1,031,315
Net Assets$2,913,061

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

2023

Revenue$5,353,399
Expenses$3,359,301
Net Income$1,994,098
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Oct 15, 2023
Return Version
2022v5.0
Gross Receipts
$5,353,994
Mission and Program Overview

Mission

Operation of private school

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$959,433$2,129,618▲ $1,170,185
Land, Buildings, and Equipment, Net$761,944$1,151,918▲ $389,974
Pledges and Grants Receivable-$548,900-
Prepaid Expenses and Deferred Charges-$28,433-
Accounts Receivable$16,686$9,132▼ $7,554
Intangible Assets$5,153$4,586▼ $567
Total Assets$1,743,216$3,944,376▲ $2,201,160
Other Assets Total-$71,789-
Liabilities
Mortgage Notes Payable Secured by Investment Property$613,450$555,731▼ $57,719
Other Liabilities$112,663$408,239▲ $295,576
Deferred Revenue$86,597$53,889▼ $32,708
Accounts Payable and Accrued Expenses$11,543$13,456▲ $1,913
Total Liabilities$824,253$1,031,315▲ $207,062
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$916,519$2,907,677▲ $1,991,158
Net Assets With Donor Restrictions$2,444$5,384▲ $2,940
Total Net Assets Fund Balance$918,963$2,913,061▲ $1,994,098
Total Liabilities and Net Assets / Fund Balance$1,743,216$3,944,376▲ $2,201,160

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$434,396$1,674,799$2,109,195
Equipment$464,364$302,259$766,623
Land$247,000-$247,000
Other Land Buildings$6,158$97,296$103,454
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tammy VandemarkHeadmasterFT$72,893$72,893

Board Members and Trustees

NameTitle
Deane WestPresident
Amy BaldwinDirector
Laura DedmonDirector
Sharon GratesSecretary
James WilhelmTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,827,887
Program Service Revenue
$3,508,889
Investment Income
$3,600
Other Revenue
$13,023
All Other Contributions
$10,698
Change in Net Assets
$1,994,098

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table2$665,557
Total Noncash Contributions2$665,557
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,118,712
Other Expenses$1,240,589
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,565,117$210,587-$1,775,704
Occupancy$269,842--$269,842
All Other Expenses$147,123--$147,123
Payroll Taxes$107,894$21,491-$129,385
Depreciation Depletion$124,686--$124,686
Other Employee Benefits$107,686$14,006-$121,692
Insurance$107,352--$107,352
Current Officers, Directors, Trustees, and Key Employees-$80,233-$80,233
Other Expenses$55,938$273,744-$55,938
Office Expenses$28,801$16,335-$45,136
Interest-$20,787-$20,787
Pension Plan Contributions$9,755$1,943-$11,698
Advertising$9,350--$9,350
Total Functional Expenses$2,720,175$639,126$0$3,359,301
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$9,957
Fundraising Direct Expenses$595
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
Ap, Professional Fees$261,585
Other Accrued Expenses$79,693
Operating Lease Liabilities$66,961
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 Private Academy
EIN
59-2102319
Phone
3527960616
Address
7200 EMERSON ROAD, BROOKSVILLE, FL 34601

Signing Officer

Name
Deane West
Title
President
Phone
3527960676
Signed
2023-10-15

Organization Details

Principal Officer
Deane West
Formed
1981
Legal Domicile
Fl
Voting Board Members
5
Independent Board Members
5
Employees
96
Volunteers
55

Preparer

Firm
Laplant & Rainey CPA Pa
Address
201 EAST KENNEDY SUITE 715, TAMPA, FL 33602
Preparer
Marjorie N Rainey
Phone
8132292090
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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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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0302259
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0766623
IRS990ScheduleD/LandGrp/BookValueAmt0247000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0247000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt06158
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt097296
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0103454
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0261585
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt179693
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt266961
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0AP, PROFESSIONAL FEES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OTHER ACCRUED EXPENSES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2OPERATING LEASE LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01151918
IRS990ScheduleD/TotalLiabilityAmt0408239
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
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt02
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt0665557
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
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/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
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01743216
IRS990/TotalAssetsEOYAmt03944376
IRS990/TotalAssetsGrp/BOYAmt01743216
IRS990/TotalAssetsGrp/EOYAmt03944376
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01827887
IRS990/TotalEmployeeCnt096
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0639126
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02720175
IRS990/TotalFunctionalExpensesGrp/TotalAmt03359301
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0824253
IRS990/TotalLiabilitiesEOYAmt01031315
IRS990/TotalLiabilitiesGrp/BOYAmt0824253
IRS990/TotalLiabilitiesGrp/EOYAmt01031315
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0918963
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02913061
IRS990/TotalProgramServiceExpensesAmt02720175
IRS990/TotalProgramServiceRevenueAmt03508889
IRS990/TotalReportableCompFromOrgAmt072893
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03516150
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt05353399
IRS990/TotalVolunteersCnt055
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01743216
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03944376
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt07200 EMERSON ROAD
IRS990/USAddress/CityNm0BROOKSVILLE
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd034601
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.HERNANDOCHRISTIAN.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DEANE WEST
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03527960676
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HERNANDO CHRISTIAN PRIVATE 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/IRSResponsiblePrtyInfoCurrInd0true
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/PreparationDt02023-11-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARJORIE N RAINEY
ReturnHeader/ReturnTs02023-11-06T10:28:04-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CHRISTPHER
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MCCALL
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

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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