Civic Intelligence

A Beka Academy Inc.

990 • Fiscal year 2020 • EIN 59-3458436

Jun 01, 2019 to May 31, 2020 • Filed on Mar 30, 2021

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

97th percentile

1.40x

Higher debt load relative to assets than 97% of similar nonprofits.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2020

Liabilities / Revenue

79th percentile

1.50x

Higher debt load relative to revenue than 79% of similar nonprofits.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2020

Net Margin

14th percentile

-14%

Higher net margin than 14% of similar nonprofits.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2020

Top Officer Pay

20th percentile

$188,264

Higher top officer pay than 20% of similar nonprofits.

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

2020 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2020

Asset Growth

12th percentile

-4.5%

Faster asset growth than 12% of similar nonprofits.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2019 to 2020

Revenue Growth

37th percentile

-1.9%

Faster revenue growth than 37% of similar nonprofits.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$86,917,184

Down $4,129,650 (-4.5%) from 2019

Net Assets

Down

-$34,701,006

Down $11,080,865 (-47%) from 2019

Liabilities

Up

$121,618,190

Up $6,951,215 (+6.1%) from 2019

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin14th percentile

Revenue

Down

$80,882,217

Down $1,572,823 (-1.9%) from 2019

Expenses

Up

$91,963,082

Up $7,234,588 (+8.5%) from 2019

Net Income

Down

-$11,080,865

Down $8,807,411 (-387%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth12th 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

2020

Assets$86,917,184
Liabilities$121,618,190
Net Assets-$34,701,006
Open 2020 Filing

Operations Trend

Revenue Growth37th 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

2020

Revenue$80,882,217
Expenses$91,963,082
Net Income-$11,080,865
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2019 to May 31, 2020
Signed
Mar 30, 2021
Return Version
2019v5.0
Gross Receipts
$80,882,217
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Intangible Assets$83,573,693$72,886,997▼ $10,686,696
Accounts Receivable$4,460,148$10,620,979▲ $6,160,831
Inventories for Sale or Use$2,286,169$2,469,787▲ $183,618
Cash and Non-Interest-Bearing Accounts$297,322$566,628▲ $269,306
Land, Buildings, and Equipment, Net$419,644$363,721▼ $55,923
Prepaid Expenses and Deferred Charges$8,437$8,437→ $0
Other Notes and Loans Receivable, Net$1,421$635▼ $786
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$91,046,834$86,917,184▼ $4,129,650
Other Assets Total-$0-
Liabilities
Other Liabilities$100,110,479$100,301,354▲ $190,875
Deferred Revenue$9,490,598$14,188,406▲ $4,697,808
Accounts Payable and Accrued Expenses$5,065,898$7,128,430▲ $2,062,532
Total Liabilities$114,666,975$121,618,190▲ $6,951,215
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-23,620,141$-34,701,006▼ $11,080,865
Total Net Assets Fund Balance$-23,620,141$-34,701,006▼ $11,080,865
Total Liabilities and Net Assets / Fund Balance$91,046,834$86,917,184▼ $4,129,650

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$363,721$1,503,293$1,867,014
Compensation and Service Providers
Top Officer Pay20th percentile

Employees

NameTitleOtherTotal
Denise ShoemakerSecretary$101,740$101,740
James Thompson IiCFO$101,500$101,500

Board Members and Trustees

NameTitle
Dr Troy ShoemakerPresident
David GrantDirector
Gettys AllenDirector
James ChapmanDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Advanced Duplication Services LLCCd-rom Manufacturer2155 NIAGARA LANE N 120, Plymouth, MN 55447$1,538,881
Revenue and Support

Revenue Composition

Contributions and Grants
$3,008,801
Program Service Revenue
$77,646,749
Investment Income
$176,269
Other Revenue
$50,398
All Other Contributions
$16,427
Change in Net Assets
$-11,080,865
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$84,331,040
Salaries, Compensation, and Employee Benefits$7,632,042
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$12,628,035$3,157,009-$15,785,044
Depreciation Depletion$8,625,809$2,156,452-$10,782,261
Other Salaries and Wages$5,091,580$1,272,895-$6,364,475
Occupancy$4,468,150$1,117,037-$5,585,187
Royalties$4,049,734$1,012,433-$5,062,167
Interest$2,240,000$560,000-$2,800,000
Office Expenses$1,970,417$492,604-$2,463,021
Other Employee Benefits$504,218$126,055-$630,273
Other Expenses$375,994$93,998-$469,992
Payroll Taxes$341,890$85,472-$427,362
All Other Expenses$333,095$83,274-$416,369
Travel$252,892$63,223-$316,115
Pension Plan Contributions$167,946$41,986-$209,932
Fees for Services Legal$79,223$19,806-$99,029
Insurance$52,190$13,047-$65,237
Advertising$44,748$11,187-$55,935
Total Functional Expenses$74,403,761$17,559,321$0$91,963,082
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$100,000,000
Taxes Payable$301,354
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 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
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 Ii
Title
CFO
Signed
2021-03-30
Discuss with paid preparer
Yes

Organization Details

Formed
1997
Legal Domicile
Fl
Voting Board Members
4
Independent Board Members
3
Employees
180

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 555 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/NoDonorRestrictionNetAssetsGrp/BOYAmt0-23620141
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-34701006
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt01117037
IRS990/OccupancyGrp/ProgramServicesAmt04468150
IRS990/OccupancyGrp/TotalAmt05585187
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0492604
IRS990/OfficeExpensesGrp/ProgramServicesAmt01970417
IRS990/OfficeExpensesGrp/TotalAmt02463021
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0126055
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0504218
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0630273
IRS990/OtherExpensesGrp/Desc0ABB PURCHASES
IRS990/OtherExpensesGrp/Desc1INTRACOMPANY
IRS990/OtherExpensesGrp/Desc2BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/Desc3OTHER EXPENSE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06930510
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1322333
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt293998
IRS990/OtherExpensesGrp/ProgramServicesAmt027722041
IRS990/OtherExpensesGrp/ProgramServicesAmt14166468
IRS990/OtherExpensesGrp/ProgramServicesAmt21289331
IRS990/OtherExpensesGrp/ProgramServicesAmt3375994
IRS990/OtherExpensesGrp/TotalAmt034652551
IRS990/OtherExpensesGrp/TotalAmt14166468
IRS990/OtherExpensesGrp/TotalAmt21611664
IRS990/OtherExpensesGrp/TotalAmt3469992
IRS990/OtherLiabilitiesGrp/BOYAmt0100110479
IRS990/OtherLiabilitiesGrp/EOYAmt0100301354
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt050398
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt050398
IRS990/OtherRevenueTotalAmt050398
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01272895
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt05091580
IRS990/OtherSalariesAndWagesGrp/TotalAmt06364475
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt01421
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0635
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt085472
IRS990/PayrollTaxesGrp/ProgramServicesAmt0341890
IRS990/PayrollTaxesGrp/TotalAmt0427362
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt041986
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0167946
IRS990/PensionPlanContributionsGrp/TotalAmt0209932
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08437
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/RelatedOrExemptFuncIncomeAmt014645472
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt115838314
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2635706
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt346527257
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt014645472
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt115838314
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2635706
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt346527257
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt013614373
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt019294
IRS990/PYInvestmentIncomeAmt0109824
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt077186084
IRS990/PYOtherRevenueAmt0462
IRS990/PYProgramServiceRevenueAmt068730381
IRS990/PYRevenuesLessExpensesAmt0-2273454
IRS990/PYSalariesCompEmpBnftPaidAmt07523116
IRS990/PYTotalExpensesAmt084728494
IRS990/PYTotalRevenueAmt082455040
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-11080865
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt02992374
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt077697147
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt01012433
IRS990/RoyaltiesGrp/ProgramServicesAmt04049734
IRS990/RoyaltiesGrp/TotalAmt05062167
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/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0PENSACOLA CHRISTIAN COLLEGE INC
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0363721
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01503293
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01867014
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0100000000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1301354
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NOTE PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1TAXES PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0363721
IRS990ScheduleD/TotalLiabilityAmt0100301354
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt04400
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0121457
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt062407
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DR TROY SHOEMAKER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0188264
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$86,917,184
Liabilities
$121,618,190
Net assets
-$34,701,006
Revenue
$80,882,217
Expenses
$91,963,082
Net income
-$11,080,865
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
2020Detailed filing. Detailed filing data is available for this year.$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
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$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