Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
990 • Fiscal year 2016 • EIN 61-1238535
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
Liabilities / Revenue
82nd percentile
Higher debt load relative to revenue than 82% of similar nonprofits.
Net Margin
50th percentile
Higher net margin than 50% of similar nonprofits.
Top Officer Pay
35th percentile
Higher top officer pay than 35% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
32nd percentile
Faster asset growth than 32% of similar nonprofits.
Revenue Growth
85th percentile
Faster revenue growth than 85% of similar nonprofits.
Assets
Down$1,163,030
Down $29,621 (-2.5%) from 2015
Net Assets
Up-$443,466
Up $52,725 (+11%) from 2015
Liabilities
Down$1,606,496
Down $82,346 (-4.9%) from 2015
Revenue
Up$2,103,472
Up $567,250 (+37%) from 2015
Expenses
Up$2,061,489
Up $387,848 (+23%) from 2015
Net Income
Up$41,983
Up $179,402 (+131%) from 2015
PRIVATE CHRISTIAN SCHOOL
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,144,822 | $1,092,609 | ▼ $52,213 |
| Cash and Non-Interest-Bearing Accounts | $7,405 | $47,673 | ▲ $40,268 |
| Accounts Receivable | $23,314 | $17,230 | ▼ $6,084 |
| Intangible Assets | $5,713 | $5,018 | ▼ $695 |
| Prepaid Expenses and Deferred Charges | - | $500 | - |
| Total Assets | $1,192,651 | $1,163,030 | ▼ $29,621 |
| Other Assets Total | $11,397 | - | - |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $1,513,458 | $1,509,909 | ▼ $3,549 |
| Other Liabilities | $143,449 | $84,957 | ▼ $58,492 |
| Accounts Payable and Accrued Expenses | $31,935 | $11,630 | ▼ $20,305 |
| Total Liabilities | $1,688,842 | $1,606,496 | ▼ $82,346 |
| Net Assets / Fund Balance | |||
| Temporarily Rstr Net Assets | - | $4,746 | - |
| Unrestricted Net Assets | $-496,191 | $-448,212 | ▲ $47,979 |
| Total Net Assets Fund Balance | $-496,191 | $-443,466 | ▲ $52,725 |
| Total Liabilities and Net Assets / Fund Balance | $1,192,651 | $1,163,030 | ▼ $29,621 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $760,454 | $888,239 | $1,648,693 |
| Land | $332,155 | - | $332,155 |
| Name | Title |
|---|---|
| Alan Taylor | Trustee |
| Chad Duke | Trustee |
| Don Brown | Trustee |
| Linda Williams | Trustee |
| Michael Allen Sturm | Trustee |
| Pete Neimeier | Trustee |
| Ray Kernea | Trustee |
| Contribution Type | Contribution Count | Reported Amount |
|---|---|---|
| Other Non Cash Contri Table | 1 | $42,000 |
| Total Noncash Contributions | 1 | $42,000 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,300,479 |
| Other Expenses | $761,010 |
| Total Fundraising Expense | $11,850 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,046,758 | $253,721 | - | $1,300,479 |
| All Other Expenses | $214,670 | $3,571 | $11,850 | $230,091 |
| Other Expenses | $69,520 | $23,173 | - | $92,693 |
| Depreciation Depletion | $39,681 | $13,227 | - | $52,908 |
| Insurance | $19,734 | $6,215 | - | $25,949 |
| Total Functional Expenses | $1,627,942 | $421,697 | $11,850 | $2,061,489 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Unearned Revenue | $82,330 |
| Accrued Payroll Liabilities | $2,627 |
| Art Program | - |
| Legacy Capital Campaign | - |
| Walk Across Ky | - |
| Cheerleading | - |
| Junior Beta Club | - |
| Payroll Liabilities | - |
| W.c. W/h Tax Payable | - |
| Prepaid Application Fees | - |
| Library Donations | - |
| Prepaid Ecc Fees | - |
| Prepaid Ecc Enrollment Fee | - |
| Prepaid Student Activity Fees | - |
| Prepaid Ecc Application Fee | - |
| Prepaid Acad-a-camp Reg. Fees | - |
| Prepaid Enrollment Fee | - |
| B.g. W/h Tax Payable | - |
| Prepaid Preschool App. Fee | - |
| Prepaid Ecc Reenrollment Fee | - |
| Bgc Fine Arts | - |
| 8th Grade 2014-2015 | - |
| Accrued Interest | - |
| Prepaid Preschool Fees | - |
| Campaign for Excellence | - |
| Prepaid Preschool Enroll. Fee | - |
| Ky Income Tax W/h | - |
| Federal Income Tax W/h Payable | - |
| 8th Grade 2015-2016 | - |
| Prepaid Re-enrollment Fee | - |
| Prepaid Preschool Reenroll. Fee | - |
| Prepaid Technology Fee | - |
| Fica/med W/h Payable | - |
| Prepaid Tuition | - |
“Form 990 will be reviewed by the board of directors.”
“Form 990 will be made availabe for public inspection upon request”
“Volunteers to help with school activities”
“The bowling green christian academy operates a non-denominational christian school.”
“Operating 78,402 0 0 contract labor 63,551 0 0 academic and athletic 49,672 0 0 miscellaneous 9,952 3,571 0 bad debt 12,176 0 0 fundraising 0 0 11,850 vehicle 917 0 0”
“Book / tax depreciation difference 695 adjustment to match reviewed fs beg balance 10,047 total 10,742”
“The board was responsible for reviewing and approving the issuance of the reviewed financial statements.”
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 | true |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 31935 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 11630 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 23314 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 17230 |
| IRS990/AcctCompileOrReviewBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | PRIVATE CHRISTIAN SCHOOL |
| IRS990/AllOtherContributionsAmt | 0 | 192188 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 11850 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 3571 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 214670 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 230091 |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | HEATHER REEVES |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2707829552 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1730 DESTINY LANE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BOWLING GREEN |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 42104 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 7405 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 47673 |
| 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 | 192188 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 29 |
| IRS990/CYOtherExpensesAmt | 0 | 761010 |
| IRS990/CYOtherRevenueAmt | 0 | 3987 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1907268 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 41983 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1300479 |
| IRS990/CYTotalExpensesAmt | 0 | 2061489 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 11850 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2103472 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | true |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 13227 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 39681 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 52908 |
| 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 | 96 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1627942 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| 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/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | 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/PersonNm | 0 | MICHAEL ALLEN STURM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ALAN TAYLOR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | PETE NEIMEIER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | LINDA WILLIAMS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DON BROWN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | CHAD DUKE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | RAY KERNEA |
| 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/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/TitleTxt | 0 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 2103472 |
| 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/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 6215 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 19734 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 25949 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 5713 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 5018 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 29 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 29 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 16 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 888239 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1144822 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1092609 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1980848 |
| 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 | 1513458 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 1509909 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -496191 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -443466 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NoncashContributionsAmt | 0 | 42000 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 11397 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 10742 |
| IRS990/OtherExpensesGrp/Desc | 0 | EDUCATIONAL |
| IRS990/OtherExpensesGrp/Desc | 1 | ADMINISTRATIVE |
| IRS990/OtherExpensesGrp/Desc | 2 | OCCUPANCY |
| IRS990/OtherExpensesGrp/Desc | 3 | INTEREST |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 112795 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 8995 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 23173 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 137094 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 100485 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 69520 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 137094 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 112795 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 109480 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 92693 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 143449 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 84957 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3987 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 3987 |
| IRS990/OtherRevenueTotalAmt | 0 | 3987 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 253721 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1046758 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1300479 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 500 |
| IRS990/PrincipalOfficerNm | 0 | MICHAEL ALLEN STURM |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION, BOOKS & FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MISC. PROGRAM SERVICE REV. |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1860548 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 46720 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1860548 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 46720 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | THE BOWLING GREEN CHRISTIAN ACADEMY OPERATES A NON-DENOMINATIONAL CHRISTIAN SCHOOL. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 108602 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 8 |
| IRS990/PYOtherExpensesAmt | 0 | 560896 |
| IRS990/PYOtherRevenueAmt | 0 | 39448 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1388164 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -137419 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1112745 |
| IRS990/PYTotalExpensesAmt | 0 | 1673641 |
| IRS990/PYTotalRevenueAmt | 0 | 1536222 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 41983 |
| 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 |
| IRS990/RevenueAmt | 0 | 1907268 |
| 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 | 760454 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 888239 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1648693 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 82330 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 2627 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | UNEARNED REVENUE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | ACCRUED PAYROLL LIABILITIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | ART PROGRAM |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | LEGACY CAPITAL CAMPAIGN |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 4 | WALK ACROSS KY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 5 | CHEERLEADING |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 6 | JUNIOR BETA CLUB |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 7 | PAYROLL LIABILITIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 8 | W.C. W/H TAX PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 9 | PREPAID APPLICATION FEES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 10 | LIBRARY DONATIONS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 11 | PREPAID ECC FEES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 12 | PREPAID ECC ENROLLMENT FEE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 13 | PREPAID STUDENT ACTIVITY FEES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 14 | PREPAID ECC APPLICATION FEE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 15 | PREPAID ACAD-A-CAMP REG. FEES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 16 | PREPAID ENROLLMENT FEE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 17 | B.G. W/H TAX PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 18 | PREPAID PRESCHOOL APP. FEE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 19 | PREPAID ECC REENROLLMENT FEE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 20 | BGC FINE ARTS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 21 | 8TH GRADE 2014-2015 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 22 | ACCRUED INTEREST |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 23 | PREPAID PRESCHOOL FEES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 24 | CAMPAIGN FOR EXCELLENCE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 25 | PREPAID PRESCHOOL ENROLL. FEE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 26 | KY INCOME TAX W/H |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 27 | FEDERAL INCOME TAX W/H PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 28 | 8TH GRADE 2015-2016 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 29 | PREPAID RE-ENROLLMENT FEE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 30 | PREPAID PRESCHOOL REENROLL. FEE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 31 | PREPAID TECHNOLOGY FEE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 32 | FICA/MED W/H PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 33 | PREPAID TUITION |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1092609 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 84957 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleM/AnyPropertyThatMustBeHeldInd | 0 | false |
| IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt | 0 | 1 |
| IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd | 0 | X |
| IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt | 0 | 42000 |
| IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd | 0 | false |
| IRS990ScheduleM/ThirdPartiesUsedInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | VOLUNTEERS TO HELP WITH SCHOOL ACTIVITIES |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE BOWLING GREEN CHRISTIAN ACADEMY OPERATES A NON-DENOMINATIONAL CHRISTIAN SCHOOL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | FORM 990 WILL BE REVIEWED BY THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | FORM 990 WILL BE MADE AVAILABE FOR PUBLIC INSPECTION UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | OPERATING 78,402 0 0 CONTRACT LABOR 63,551 0 0 ACADEMIC AND ATHLETIC 49,672 0 0 MISCELLANEOUS 9,952 3,571 0 BAD DEBT 12,176 0 0 FUNDRAISING 0 0 11,850 VEHICLE 917 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | BOOK / TAX DEPRECIATION DIFFERENCE 695 ADJUSTMENT TO MATCH REVIEWED FS BEG BALANCE 10,047 TOTAL 10,742 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE BOARD WAS RESPONSIBLE FOR REVIEWING AND APPROVING THE ISSUANCE OF THE REVIEWED FINANCIAL STATEMENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 1, PART I, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART IX, LINE 24E |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XI, LINE 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 12, PART XII, LINE 2C |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | KY |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 4746 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 1192651 |
| IRS990/TotalAssetsEOYAmt | 0 | 1163030 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1192651 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1163030 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 192188 |
| IRS990/TotalEmployeeCnt | 0 | 96 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 11850 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 421697 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1627942 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2061489 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1688842 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1606496 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1688842 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1606496 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -496191 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -443466 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1627942 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1907268 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1911284 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 2103472 |
| IRS990/TotalVolunteersCnt | 0 | 40 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1192651 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1163030 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | -496191 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | -448212 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 1730 DESTINY LANE |
| IRS990/USAddress/CityNm | 0 | BOWLING GREEN |
| IRS990/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990/USAddress/ZIPCd | 0 | 42104 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 10 |
| IRS990/VotingMembersIndependentCnt | 0 | 8 |
| IRS990/WebsiteAddressTxt | 0 | WWW.BGCAKY.COM |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2017-02-10 21:41:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | PETE NEIMEIER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TRUSTEE |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2707829552 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2017-01-05 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | BOWLING GREEN CHRISTIAN ACADEMY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BOWL |
| ReturnHeader/Filer/EIN | 0 | 611238535 |
| ReturnHeader/Filer/PhoneNum | 0 | 2707829552 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1730 DESTINY LANE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BOWLING GREEN |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 42104 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 461918888 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | JOE W TAYLOR CPAS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 1238 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BOWLING GREEN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 421021238 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2707810324 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2017-01-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | AARON M GLASS CPA |
| ReturnHeader/ReturnTs | 0 | 2017-01-13T10:52:28-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2015-06-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2016-05-31 |
| ReturnHeader/TaxYr | 0 | 2015 |
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Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.