Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
990 • Fiscal year 2014 • EIN 61-1238535
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
Liabilities / Revenue
84th percentile
Higher debt load relative to revenue than 84% of similar nonprofits.
Net Margin
26th percentile
Higher net margin than 26% of similar nonprofits.
Top Officer Pay
34th percentile
Higher top officer pay than 34% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
11th percentile
Faster asset growth than 11% of similar nonprofits.
Revenue Growth
54th percentile
Faster revenue growth than 54% of similar nonprofits.
Assets
Down$1,244,248
Down $158,563 (-11%) from 2013
Net Assets
Down-$358,772
Down $89,482 (-33%) from 2013
Liabilities
Down$1,603,020
Down $69,081 (-4.1%) from 2013
Revenue
Up$1,581,549
Up $79,092 (+5.3%) from 2013
Expenses
Up$1,670,110
Up $84,507 (+5.3%) from 2013
Net Income
Down-$88,561
Down $5,415 (-6.5%) from 2013
PRIVATE CHRISTIAN SCHOOL
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,229,226 | $1,181,577 | ▼ $47,649 |
| Cash and Non-Interest-Bearing Accounts | $162,901 | $39,135 | ▼ $123,766 |
| Accounts Receivable | $3,463 | $15,602 | ▲ $12,139 |
| Intangible Assets | $7,106 | $6,410 | ▼ $696 |
| Total Assets | $1,402,811 | $1,244,248 | ▼ $158,563 |
| Other Assets Total | $115 | $1,524 | ▲ $1,409 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $1,454,458 | $1,474,458 | ▲ $20,000 |
| Other Liabilities | $216,449 | $118,438 | ▼ $98,011 |
| Accounts Payable and Accrued Expenses | $1,194 | $10,124 | ▲ $8,930 |
| Total Liabilities | $1,672,101 | $1,603,020 | ▼ $69,081 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $-269,290 | $-358,772 | ▼ $89,482 |
| Total Net Assets Fund Balance | $-269,290 | $-358,772 | ▼ $89,482 |
| Total Liabilities and Net Assets / Fund Balance | $1,402,811 | $1,244,248 | ▼ $158,563 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $849,422 | $785,712 | $1,635,134 |
| Land | $332,155 | - | $332,155 |
| Name | Title |
|---|---|
| Michael Allen Sturm | President |
| Debra Cross | Trustee |
| Julie Barrick | Trustee |
| Pete Neimeier | Trustee |
| Terry Dean | Trustee |
| Timothy Petitt | Administrato |
| Bobette Franklin | Secretary |
| Jimmy Woodall | Treasurer |
| Linda Williams | Vice Preside |
| Contribution Type | Contribution Count | Reported Amount |
|---|---|---|
| Other Non Cash Contri Table | 2 | $43,354 |
| Total Noncash Contributions | 2 | $43,354 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,081,698 |
| Other Expenses | $588,412 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $813,699 | $133,463 | - | $947,162 |
| Occupancy | $198,085 | - | - | $198,085 |
| All Other Expenses | $101,169 | $2,497 | - | $103,666 |
| Payroll Taxes | $56,444 | $13,240 | - | $69,684 |
| Other Employee Benefits | $64,324 | $528 | - | $64,852 |
| Depreciation Depletion | $49,729 | - | - | $49,729 |
| Other Expenses | $30,072 | $99,440 | - | $30,072 |
| Insurance | - | $14,577 | - | $14,577 |
| Fees for Services Accounting | - | $750 | - | $750 |
| Total Functional Expenses | $1,405,615 | $264,495 | $0 | $1,670,110 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $79,579 |
| Fundraising Direct Expenses | $8,758 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Event 1 | $63,925 | $63,925 | $5,656 | $58,269 |
| Event 2 | $6,586 | $6,586 | - | $6,586 |
| Total Events | $76,543 | $76,543 | $8,758 | $67,785 |
| Liability | Amount |
|---|---|
| Prepaid Tuition | $61,774 |
| Accrued Payroll Liabilities | $19,073 |
| Prepaid Technology Fee | $8,523 |
| Accrued Interest | $7,604 |
| Accrued Paid Leave | $7,488 |
| Self-funded Programs Liability | $7,465 |
| Prepaid Preschool Fees | $3,996 |
| Prepaid Student Activity Fees | $1,120 |
| Prepaid Acad-a-camp Reg. Fees | $750 |
| Prepaid Acad-a-camp Fees | $620 |
| Prepaid Ecc Fees | $25 |
| Federal Income Tax W/h Payable | - |
| Fica/med W/h Payable | - |
| Other Accrued Liabilities | - |
| Payroll Dental Ins. W/h | - |
| Payroll Health Insurance Deduction | - |
| Payroll Liabilities | - |
| B.g. W/h Tax Payable | - |
| Cafeteria Plan Deductions | - |
| Prepaid Application Fees | - |
| Prepaid Enrollment Fee | - |
| Current Unearned Application Fee | - |
| Current Unearned Enrollment Fee | - |
| Prepaid Re-enrollment Fee | - |
| Current Unearned Extended Care Reg | - |
| Current Unearned Re-enrollment Fee | - |
| Current Unearned Tuition Fees | - |
| Rounding | - |
| Due to Reserve Account | - |
| State Income Tax W/h Payable | - |
| Unearned Acad-a-camp | - |
| Unearned Withdrawal Fee | - |
| W.c. W/h Tax Payable | - |
“Form 990 will be reviewed by randy poe finance officer.”
“Form 990 will be made availabe for public inspection upon request”
“The bowling green christian academy operates a non-denominational christian school.”
“Transfers to/from reserves 0 miscellaneous correction to unrest. Net assets 0 transfers to/from reserves 921”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 1194 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 10124 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 3463 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 15602 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | PRIVATE CHRISTIAN SCHOOL |
| IRS990/AllOtherContributionsAmt | 0 | 69478 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 2497 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 101169 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 103666 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | RODNEY POE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2707829552 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 1730 DESTINY LANE |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | BOWLING GREEN |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | KY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 42104 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 162901 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 39135 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 69478 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 588412 |
| IRS990/CYOtherRevenueAmt | 0 | 70821 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1441250 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -88561 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1081698 |
| IRS990/CYTotalExpensesAmt | 0 | 1670110 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1581549 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | true |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 49729 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 49729 |
| IRS990/Desc | 0 | THE BOWLING GREEN CHRISTIAN ACADEMY OPERATES A NON-DENOMINATIONAL CHRISTIAN SCHOOL. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 58 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 750 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 750 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | TIMOTHY PETITT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JULIE BARRICK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | TERRY DEAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | PETE NEIMEIER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DEBRA CROSS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | MICHAEL ALLEN STURM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | BOBETTE FRANKLIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JIMMY WOODALL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | LINDA WILLIAMS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | ADMINISTRATO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | VICE PRESIDE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | true |
| IRS990/FundraisingDirectExpensesAmt | 0 | 8758 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 79579 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1590307 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 14577 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 14577 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 7106 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 6410 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 12 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 785712 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1229226 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1181577 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1967289 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | PRIVATE CHRISTIAN SCHOOL |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 1454458 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 1474458 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -269290 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -358772 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 70821 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NoncashContributionsAmt | 0 | 43354 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 198085 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 198085 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 115 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1524 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -921 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 528 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 64324 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 64852 |
| IRS990/OtherExpensesGrp/Desc | 0 | ADMINISTRATION EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 1 | EDUCATIONAL EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 2 | LUNCH PROGRAM EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 3 | PASTOR DISCOUNT EXPENSE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 99440 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 60320 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 31773 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 30072 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 99440 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 60320 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 31773 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 30072 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 216449 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 118438 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 133463 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 813699 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 947162 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 13240 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 56444 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 69684 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION, BOOKS & FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | LUNCH PROGRAM INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | SELF-FUNDED PROGRAM REV. |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | ATHLETIC PROGRAM REVENUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | MISC. PROGRAM SERVICE REV. |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1371408 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 30844 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 24771 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 10061 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 4166 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1371408 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 30844 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 24771 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 10061 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 4166 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | THE BOWLING GREEN CHRISTIAN ACADEMY OPERATES A NON-DENOMINATIONAL CHRISTIAN SCHOOL. |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 1405615 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 169265 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYOtherExpensesAmt | 0 | 582512 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1333192 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -83146 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1003091 |
| IRS990/PYTotalExpensesAmt | 0 | 1585603 |
| IRS990/PYTotalRevenueAmt | 0 | 1502457 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -88561 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 332155 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 332155 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 849422 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 785712 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1635134 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 61774 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 19073 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 8523 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 7604 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 4 | 7488 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 5 | 7465 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 6 | 3996 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 7 | 1120 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 8 | 750 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 9 | 620 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 10 | 25 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PREPAID TUITION |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | ACCRUED PAYROLL LIABILITIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | PREPAID TECHNOLOGY FEE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | ACCRUED INTEREST |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 4 | ACCRUED PAID LEAVE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 5 | SELF-FUNDED PROGRAMS LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 6 | PREPAID PRESCHOOL FEES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 7 | PREPAID STUDENT ACTIVITY FEES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 8 | PREPAID ACAD-A-CAMP REG. FEES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 9 | PREPAID ACAD-A-CAMP FEES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 10 | PREPAID ECC FEES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 11 | FEDERAL INCOME TAX W/H PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 12 | FICA/MED W/H PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 13 | OTHER ACCRUED LIABILITIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 14 | PAYROLL DENTAL INS. W/H |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 15 | PAYROLL HEALTH INSURANCE DEDUCTION |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 16 | PAYROLL LIABILITIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 17 | B.G. W/H TAX PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 18 | CAFETERIA PLAN DEDUCTIONS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 19 | PREPAID APPLICATION FEES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 20 | PREPAID ENROLLMENT FEE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 21 | CURRENT UNEARNED APPLICATION FEE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 22 | CURRENT UNEARNED ENROLLMENT FEE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 23 | PREPAID RE-ENROLLMENT FEE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 24 | CURRENT UNEARNED EXTENDED CARE REG |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 25 | CURRENT UNEARNED RE-ENROLLMENT FEE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 26 | CURRENT UNEARNED TUITION FEES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 27 | ROUNDING |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 28 | DUE TO RESERVE ACCOUNT |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 29 | STATE INCOME TAX W/H PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 30 | UNEARNED ACAD-A-CAMP |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 31 | UNEARNED WITHDRAWAL FEE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 32 | W.C. W/H TAX PAYABLE |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1181577 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 118438 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 8758 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 63925 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt | 0 | 6586 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt | 0 | 6032 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 76543 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 63925 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt | 0 | 6586 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt | 0 | 6032 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 76543 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt | 0 | ANNUAL FUND - D |
| IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent2Amt | 0 | SMART CARDS |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 67785 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt | 0 | 3102 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 8758 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 5656 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt | 0 | 1 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleM/AnyPropertyThatMustBeHeldInd | 0 | false |
| IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt | 0 | 2 |
| IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd | 0 | X |
| IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt | 0 | 43354 |
| IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd | 0 | false |
| IRS990ScheduleM/ThirdPartiesUsedInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE BOWLING GREEN CHRISTIAN ACADEMY OPERATES A NON-DENOMINATIONAL CHRISTIAN SCHOOL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | FORM 990 WILL BE REVIEWED BY RANDY POE FINANCE OFFICER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | FORM 990 WILL BE MADE AVAILABE FOR PUBLIC INSPECTION UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | TRANSFERS TO/FROM RESERVES 0 MISCELLANEOUS CORRECTION TO UNREST. NET ASSETS 0 TRANSFERS TO/FROM RESERVES 921 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART XI, LINE 9 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 1402811 |
| IRS990/TotalAssetsEOYAmt | 0 | 1244248 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1402811 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1244248 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 69478 |
| IRS990/TotalEmployeeCnt | 0 | 58 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 264495 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1405615 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1670110 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1672101 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1603020 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1672101 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1603020 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -269290 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -358772 |
| IRS990/TotalOtherProgSrvcExpenseAmt | 0 | 1405615 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1405615 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1441250 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1441250 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1581549 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1402811 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1244248 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | -269290 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | -358772 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 8 |
| IRS990/WebsiteAddressTxt | 0 | WWW.BGCAKY.COM |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | RODNEY POE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | FINANCE MANAGER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2707829552 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-10-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | BOWLING GREEN CHRISTIAN ACADEMY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BOWL |
| ReturnHeader/Filer/EIN | 0 | 611238535 |
| ReturnHeader/Filer/PhoneNum | 0 | 2707829552 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | 1730 DESTINY LANE |
| ReturnHeader/Filer/USAddress/City | 0 | BOWLING GREEN |
| ReturnHeader/Filer/USAddress/State | 0 | KY |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 42104 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 461918888 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | JOE W TAYLOR CPAS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | PO BOX 1238 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | BOWLING GREEN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | KY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 421021238 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2707810324 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2014-10-03 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JOE W TAYLOR CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2014-10-06T14:33:53-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-06-01 |
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Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.