Civic Intelligence

A Beka Academy Inc.

990 • Fiscal year 2018 • EIN 59-3458436

Jun 01, 2017 to May 31, 2018 • Filed on Feb 26, 2019

Organization ProfileWWW.ABEKAACADEMY.ORG
PO Box 18000Pensacola, FL 32523

(850) 478-8496

Siviq Scores

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

Liabilities / Assets

96th percentile

1.19x

Higher debt load relative to assets than 96% of similar nonprofits.

2018 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2018

Liabilities / Revenue

78th percentile

1.36x

Higher debt load relative to revenue than 78% of similar nonprofits.

2018 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2018

Net Margin

26th percentile

-0.9%

Higher net margin than 26% of similar nonprofits.

2018 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2018

Top Officer Pay

12th percentile

$206,468

Higher top officer pay than 12% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

2018 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2018

Asset Growth

90th percentile

21%

Faster asset growth than 90% of similar nonprofits.

2018 filings • 501(c)3 • $100M-$250M nonprofits • Annualized from 2017 to 2018

Revenue Growth

96th percentile

112%

Faster revenue growth than 96% of similar nonprofits.

2018 filings • 501(c)3 • $100M-$250M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets96th percentile

Assets

Up

$110,116,449

Up $18,772,483 (+21%) from 2017

Net Assets

Down

-$21,346,687

Down $836,417 (-4.1%) from 2017

Liabilities

Up

$131,463,136

Up $19,608,900 (+18%) from 2017

Revenue And Expenses
Liabilities / Revenue78th percentileNet Margin26th percentile

Revenue

Up

$96,942,352

Up $51,293,690 (+112%) from 2017

Expenses

Up

$97,778,769

Up $45,948,713 (+89%) from 2017

Net Income

Up

-$836,417

Up $5,344,977 (+86%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth90th percentile

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

$150M$100M$50M$0-$50M-$100MAssets 2013: $3,253,979Liabilities 2013: $15,279,377Net Assets 2013: -$12,025,3982013Assets 2014: $3,584,633Liabilities 2014: $15,888,702Net Assets 2014: -$12,304,0692014Assets 2015: $5,755,282Liabilities 2015: $16,702,921Net Assets 2015: -$10,947,6392015Assets 2016: $98,450,113Liabilities 2016: $112,778,998Net Assets 2016: -$14,328,8852016Assets 2017: $91,343,966Liabilities 2017: $111,854,236Net Assets 2017: -$20,510,2702017Assets 2018: $110,116,449Liabilities 2018: $131,463,136Net Assets 2018: -$21,346,6872018Assets 2019: $91,046,834Liabilities 2019: $114,666,975Net Assets 2019: -$23,620,1412019Assets 2020: $86,917,184Liabilities 2020: $121,618,190Net Assets 2020: -$34,701,0062020Assets 2021: $82,999,249Liabilities 2021: $117,933,657Net Assets 2021: -$34,934,4082021Assets 2022: $66,359,858Liabilities 2022: $111,601,844Net Assets 2022: -$45,241,9862022Assets 2025: $45,025,367Liabilities 2025: $102,984,112Net Assets 2025: -$57,958,7452025

Highlighted filing

2018

Assets$110,116,449
Liabilities$131,463,136
Net Assets-$21,346,687
Open 2018 Filing

Operations Trend

Revenue Growth96th percentile

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

$150M$100M$50M$0-$50MExpenses 2013: $43,104,7052013Revenue 2014: $39,887,957Expenses 2014: $40,166,628Net Income 2014: -$278,6712014Revenue 2015: $42,915,683Expenses 2015: $41,559,253Net Income 2015: $1,356,4302015Revenue 2016: $45,781,083Expenses 2016: $49,162,329Net Income 2016: -$3,381,2462016Revenue 2017: $45,648,662Expenses 2017: $51,830,056Net Income 2017: -$6,181,3942017Revenue 2018: $96,942,352Expenses 2018: $97,778,769Net Income 2018: -$836,4172018Revenue 2019: $82,455,040Expenses 2019: $84,728,494Net Income 2019: -$2,273,4542019Revenue 2020: $80,882,217Expenses 2020: $91,963,082Net Income 2020: -$11,080,8652020Revenue 2021: $130,944,823Expenses 2021: $131,178,225Net Income 2021: -$233,4022021Revenue 2022: $124,172,250Expenses 2022: $134,479,828Net Income 2022: -$10,307,5782022Revenue 2025: $111,939,670Expenses 2025: $116,837,923Net Income 2025: -$4,898,2532025

Highlighted filing

2018

Revenue$96,942,352
Expenses$97,778,769
Net Income-$836,417
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2017 to May 31, 2018
Signed
Feb 26, 2019
Return Version
2017v2.2
Gross Receipts
$96,942,352
Mission and Program Overview

Mission

To provide quality christian educational services to students across the united states.

Balance Sheet Detail
LineBeginningEndChange
Assets
Intangible Assets$86,947,087$94,260,390▲ $7,313,303
Accounts Receivable$1,655,412$12,349,887▲ $10,694,475
Inventories for Sale or Use$2,437,965$2,576,731▲ $138,766
Land, Buildings, and Equipment, Net$392,080$482,013▲ $89,933
Cash and Non-Interest-Bearing Accounts$-91,678$436,634▲ $528,312
Prepaid Expenses and Deferred Charges-$8,437-
Other Notes and Loans Receivable, Net$3,100$2,357▼ $743
Savings and Temporary Cash Investments-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Total Assets$91,343,966$110,116,449▲ $18,772,483
Other Assets Total-$0-
Liabilities
Other Liabilities$100,075,197$108,592,319▲ $8,517,122
Accounts Payable and Accrued Expenses$2,746,275$15,019,176▲ $12,272,901
Deferred Revenue$9,032,764$7,851,641▼ $1,181,123
Total Liabilities$111,854,236$131,463,136▲ $19,608,900
Net Assets / Fund Balance
Unrestricted Net Assets$-20,510,270$-21,346,687▼ $836,417
Total Net Assets Fund Balance$-20,510,270$-21,346,687▼ $836,417
Total Liabilities and Net Assets / Fund Balance$91,343,966$110,116,449▲ $18,772,483

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$482,013$1,317,406$1,799,419
Compensation and Service Providers
Top Officer Pay12th percentile

Employees

NameTitleOtherTotal
Denise ShoemakerSecretary$103,629$103,629
Phylis RandDirector$41,750$41,750
James ChapmanDirector$15,885$15,885

Board Members and Trustees

NameTitle
Troy ShoemakerPresident
Gettys AllenDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Advanced Duplication Services LLCCd-rom Manufacturer2155 NIAGARA LANE N 120, Plymouth, MN 55447$1,667,086
Fisher Broyles LLPLegalPO BOX 935079, Atlanta, GA 31193$147,319
Revenue and Support

Revenue Composition

Contributions and Grants
$30,358,906
Program Service Revenue
$66,484,916
Investment Income
$71,380
Other Revenue
$27,150
All Other Contributions
$51,889
Change in Net Assets
$-836,417
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$91,000,286
Salaries, Compensation, and Employee Benefits$6,778,483
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$16,625,080$4,156,270-$20,781,350
Fees for Services Other$13,667,394$3,416,849-$17,084,243
Occupancy$4,547,472$1,136,868-$5,684,340
Other Salaries and Wages$4,530,793$1,132,698-$5,663,491
Royalties$3,337,306$834,326-$4,171,632
Office Expenses$3,000,030$750,008-$3,750,038
Interest$2,240,000$560,000-$2,800,000
Other Employee Benefits$426,755$106,689-$533,444
Travel$324,303$81,076-$405,379
Other Expenses$316,194$79,048-$395,242
Payroll Taxes$306,502$76,625-$383,127
All Other Expenses$296,535$74,134-$370,669
Pension Plan Contributions$158,737$39,684-$198,421
Fees for Services Legal$117,855$29,464-$147,319
Advertising$96,218$24,055-$120,273
Insurance$48,129$12,032-$60,161
Total Functional Expenses$79,030,872$18,747,897$0$97,778,769
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Note Payable$108,500,000
Taxes Payable$92,319
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

“Troy and denise shoemaker are married.”

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

“Decisions of the governing body are subject to approval by members.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“A copy of the form 990 is provided to the board of directors prior to filing with the irs.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“A beka academy, inc. Regularly and consistently monitors and enforces compliance with the conflict of interest policy by not awarding contracts to related parties.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“An unrelated third party reviews and analyzes the data.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“An unrelated third party reviews and analyzes the data.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“The organization does not make the governing documents, conflict of interest policy, and financial statements available to the public.”

Filing and Contact Details

Filer

Filer Name
Abeka Academy Inc
EIN
59-3458436
Phone
8504788496
Address
PO BOX 18000, PENSACOLA, FL 32523

Signing Officer

Name
James Thompson
Title
CFO
Signed
2019-02-26
Discuss with paid preparer
Yes

Organization Details

Formed
1997
Legal Domicile
Fl
Voting Board Members
4
Independent Board Members
3
Employees
177

Preparer

Firm
Cain & David PC
Address
506 Roswell St SE Bldg 300, Marietta, GA 30060
Preparer
Mark D Fishman
Phone
7704997100
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2: Change of Oversight or Selection Process

“The process has not changed from the prior year.”

Raw XML AppendixShowing 400 of 558 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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IRS990/Desc0WE PROVIDE EDUCATION FOR KINDERGARTEN, ELEMENTARY, AND HIGH SCHOOL STUDENTS. THROUGH DISTANT LEARNING SERVICES, A BEKA ACADEMY, INC. (ABA) OFFERS A CURRICULUM BASED ON TRADITIONAL CHRISTIAN EDUCATIONAL PRINCIPLES. A CORRESPONDENCE SCHOOL IS OFFERED TO PARENTS WHO WISH TO TEACH THEIR CHILDREN AT HOME WITH TEXTBOOKS AND COMPLETE CURRICULA. ANOTHER DISTANT LEARNING SERVICE PROVIDED BY ABA IS TO VIDEO HOME SCHOOL. VIDEOS OF ACTUAL CLASSES TAKING PLACE AT PENSACOLA CHRISTIAN ACADEMY ARE OFFERED TO PARENTS WHO WISH TO SCHOOL THEIR CHILDREN AT HOME. VIDEOS ARE ALSO OFFERED TO SCHOOLS WHO MAY SUBSTITUTE THE VIDEO INSTRUCTION FOR ACTUAL CLASSROOM INSTRUCTORS.
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IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-2780
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-2780
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt01136868
IRS990/OccupancyGrp/ProgramServicesAmt04547472
IRS990/OccupancyGrp/TotalAmt05684340
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0750008
IRS990/OfficeExpensesGrp/ProgramServicesAmt03000030
IRS990/OfficeExpensesGrp/TotalAmt03750038
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0106689
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0426755
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0533444
IRS990/OtherExpensesGrp/Desc0ABB PURCHASES
IRS990/OtherExpensesGrp/Desc1INTRACOMPANY
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3OTHER EXPENSE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06157918
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt180153
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt279048
IRS990/OtherExpensesGrp/ProgramServicesAmt024631673
IRS990/OtherExpensesGrp/ProgramServicesAmt14039285
IRS990/OtherExpensesGrp/ProgramServicesAmt2320611
IRS990/OtherExpensesGrp/ProgramServicesAmt3316194
IRS990/OtherExpensesGrp/TotalAmt030789591
IRS990/OtherExpensesGrp/TotalAmt14039285
IRS990/OtherExpensesGrp/TotalAmt2400764
IRS990/OtherExpensesGrp/TotalAmt3395242
IRS990/OtherLiabilitiesGrp/BOYAmt0100075197
IRS990/OtherLiabilitiesGrp/EOYAmt0108592319
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt027150
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt027150
IRS990/OtherRevenueTotalAmt027150
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01132698
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt04530793
IRS990/OtherSalariesAndWagesGrp/TotalAmt05663491
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt03100
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt02357
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt076625
IRS990/PayrollTaxesGrp/ProgramServicesAmt0306502
IRS990/PayrollTaxesGrp/TotalAmt0383127
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt039684
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0158737
IRS990/PensionPlanContributionsGrp/TotalAmt0198421
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08437
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0BOOKS/VIDEOS
IRS990/ProgramServiceRevenueGrp/Desc1CONCESSIONS SALES
IRS990/ProgramServiceRevenueGrp/Desc2SERVICES
IRS990/ProgramServiceRevenueGrp/Desc3TUITION/ENROLLMENT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt011170638
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt114358288
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2432426
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt340523564
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt011170638
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt114358288
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2432426
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt340523564
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0379019
IRS990/PYInvestmentIncomeAmt01147
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt045143212
IRS990/PYOtherRevenueAmt011738
IRS990/PYProgramServiceRevenueAmt045635777
IRS990/PYRevenuesLessExpensesAmt0-6181394
IRS990/PYSalariesCompEmpBnftPaidAmt06307825
IRS990/PYTotalExpensesAmt051830056
IRS990/PYTotalRevenueAmt045648662
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-836417
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt030307017
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt066509286
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt0834326
IRS990/RoyaltiesGrp/ProgramServicesAmt03337306
IRS990/RoyaltiesGrp/TotalAmt04171632
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd0true
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0590940532
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0false
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd02
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0307017
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0PENSACOLA CHRISTIAN COLLEGE INC
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt0307017
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0482013
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01317406
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01799419
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0108500000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt192319
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NOTE PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1TAXES PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0482013
IRS990ScheduleD/TotalLiabilityAmt0108592319
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990ScheduleJ/RebuttablePresumptionProcInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt04280
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0154404
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt047784
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0TROY SHOEMAKER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0206468
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TROY AND DENISE SHOEMAKER ARE MARRIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A BEKA ACADEMY, INC. REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY NOT AWARDING CONTRACTS TO RELATED PARTIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AN UNRELATED THIRD PARTY REVIEWS AND ANALYZES THE DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AN UNRELATED THIRD PARTY REVIEWS AND ANALYZES THE DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION DOES NOT MAKE THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$110,116,449
Liabilities
$131,463,136
Net assets
-$21,346,687
Revenue
$96,942,352
Expenses
$97,778,769
Net income
-$836,417
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$45.0$103$58.0$112$117$4.90
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$66.4$112$45.2$124$134$10.3
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$83.0$118$34.9$131$131$0.23
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$86.9$122$34.7$80.9$92.0$11.1
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$91.0$115$23.6$82.5$84.7$2.27
2018Detailed filing. Detailed filing data is available for this year.$110$131$21.3$96.9$97.8$0.84
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$91.3$112$20.5$45.6$51.8$6.18
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$98.5$113$14.3$45.8$49.2$3.38
2015Detailed filing. Detailed filing data is available for this year.$5.76$16.7$10.9$42.9$41.6$1.36
2014Detailed filing. Detailed filing data is available for this year.$3.58$15.9$12.3$39.9$40.2$0.28
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.25$15.3$12.0$43.1