Civic Intelligence

Bowling Green Christian Academy

990 • Fiscal year 2016 • EIN 61-1238535

Jun 01, 2015 to May 31, 2016 • Filed on Jan 05, 2017

1730 Destiny LaneBowling Green, KY 42104

(270) 782-9552

Siviq Scores

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

Liabilities / Assets

96th percentile

1.38x

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

82nd percentile

0.76x

Higher debt load relative to revenue than 82% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

50th percentile

2.0%

Higher net margin than 50% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

32nd percentile

-2.5%

Faster asset growth than 32% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

85th percentile

37%

Faster revenue growth than 85% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

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

Historical Trend

Balance Sheet Trend

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

$2.0M$1.0M$0-$1.0MAssets 2011: $1,508,684Liabilities 2011: $1,646,813Net Assets 2011: -$138,1292011Assets 2012: $1,466,920Liabilities 2012: $1,657,515Net Assets 2012: -$190,5952012Assets 2013: $1,402,811Liabilities 2013: $1,672,101Net Assets 2013: -$269,2902013Assets 2014: $1,244,248Liabilities 2014: $1,603,020Net Assets 2014: -$358,7722014Assets 2015: $1,192,651Liabilities 2015: $1,688,842Net Assets 2015: -$496,1912015Assets 2016: $1,163,030Liabilities 2016: $1,606,496Net Assets 2016: -$443,4662016Assets 2017: $1,099,250Liabilities 2017: $1,484,152Net Assets 2017: -$384,9022017Assets 2018: $1,172,213Liabilities 2018: $1,430,732Net Assets 2018: -$258,5192018Assets 2019: $1,082,183Liabilities 2019: $1,362,748Net Assets 2019: -$280,5652019Assets 2020: $554,919Liabilities 2020: $113,407Net Assets 2020: $441,5122020Assets 2021: $216,188Liabilities 2021: $0Net Assets 2021: $216,1882021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022

Highlighted filing

2016

Assets$1,163,030
Liabilities$1,606,496
Net Assets-$443,466

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,118,186Expenses 2011: $1,140,772Net Income 2011: -$22,5862011Expenses 2012: $1,292,7342012Revenue 2013: $1,502,457Expenses 2013: $1,585,603Net Income 2013: -$83,1462013Revenue 2014: $1,581,549Expenses 2014: $1,670,110Net Income 2014: -$88,5612014Revenue 2015: $1,536,222Expenses 2015: $1,673,641Net Income 2015: -$137,4192015Revenue 2016: $2,103,472Expenses 2016: $2,061,489Net Income 2016: $41,9832016Revenue 2017: $2,173,853Expenses 2017: $2,115,289Net Income 2017: $58,5642017Revenue 2018: $2,298,816Expenses 2018: $2,172,433Net Income 2018: $126,3832018Revenue 2019: $2,025,468Expenses 2019: $2,047,514Net Income 2019: -$22,0462019Revenue 2020: $1,856,570Expenses 2020: $1,134,493Net Income 2020: $722,0772020Revenue 2021: $130,892Expenses 2021: $356,216Net Income 2021: -$225,3242021Revenue 2022: $2,068Expenses 2022: $218,256Net Income 2022: -$216,1882022

Highlighted filing

2016

Revenue$2,103,472
Expenses$2,061,489
Net Income$41,983
Jump To
Filing Snapshot
Filing Period
Jun 1, 2015 to May 31, 2016
Signed
Jan 5, 2017
Return Version
2015v3.0
Gross Receipts
$2,103,472
Mission and Program Overview

Mission

PRIVATE CHRISTIAN SCHOOL

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$760,454$888,239$1,648,693
Land$332,155-$332,155
Compensation and Service Providers

Board Members and Trustees

NameTitle
Alan TaylorTrustee
Chad DukeTrustee
Don BrownTrustee
Linda WilliamsTrustee
Michael Allen SturmTrustee
Pete NeimeierTrustee
Ray KerneaTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$192,188
Program Service Revenue
$1,907,268
Investment Income
$29
Other Revenue
$3,987
All Other Contributions
$192,188
Change in Net Assets
$41,983

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table1$42,000
Total Noncash Contributions1$42,000
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Form 990 will be reviewed by the board of directors.

Form 990, Page 6, Part VI, Line 19

Form 990 will be made availabe for public inspection upon request

Filing and Contact Details

Filer

Filer Name
Bowling Green Christian Academy
EIN
61-1238535
Phone
2707829552
Address
1730 DESTINY LANE, BOWLING GREEN, KY 42104

Signing Officer

Name
Pete Neimeier
Title
Trustee
Phone
2707829552
Signed
2017-01-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Allen Sturm
Voting Board Members
10
Independent Board Members
8
Employees
96
Volunteers
40

Preparer

Firm
Joe W Taylor Cpas
Address
PO BOX 1238, BOWLING GREEN, KY 42102-1238
Preparer
Aaron M Glass CPA
Phone
2707810324
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers to help with school activities

Form 990, Page 2, Part III, Line 4D

The bowling green christian academy operates a non-denominational christian school.

Form 990, Part IX, Line 24E

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

Form 990, Part XI, Line 9

Book / tax depreciation difference 695 adjustment to match reviewed fs beg balance 10,047 total 10,742

Form 990, Page 12, Part XII, Line 2C

The board was responsible for reviewing and approving the issuance of the reviewed financial statements.

Raw XML Appendix382 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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc6JUNIOR BETA CLUB
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc7PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc8W.C. W/H TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc9PREPAID APPLICATION FEES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc10LIBRARY DONATIONS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc11PREPAID ECC FEES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc12PREPAID ECC ENROLLMENT FEE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc13PREPAID STUDENT ACTIVITY FEES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc14PREPAID ECC APPLICATION FEE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc15PREPAID ACAD-A-CAMP REG. FEES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc16PREPAID ENROLLMENT FEE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc17B.G. W/H TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc18PREPAID PRESCHOOL APP. FEE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc19PREPAID ECC REENROLLMENT FEE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc20BGC FINE ARTS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc218TH GRADE 2014-2015
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc22ACCRUED INTEREST
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc23PREPAID PRESCHOOL FEES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc24CAMPAIGN FOR EXCELLENCE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc25PREPAID PRESCHOOL ENROLL. FEE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc26KY INCOME TAX W/H
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc27FEDERAL INCOME TAX W/H PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc288TH GRADE 2015-2016
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc29PREPAID RE-ENROLLMENT FEE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc30PREPAID PRESCHOOL REENROLL. FEE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc31PREPAID TECHNOLOGY FEE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc32FICA/MED W/H PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc33PREPAID TUITION
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01092609
IRS990ScheduleD/TotalLiabilityAmt084957
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt042000
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS TO HELP WITH SCHOOL ACTIVITIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOWLING GREEN CHRISTIAN ACADEMY OPERATES A NON-DENOMINATIONAL CHRISTIAN SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 WILL BE REVIEWED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 WILL BE MADE AVAILABE FOR PUBLIC INSPECTION UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OPERATING 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/ExplanationTxt5BOOK / TAX DEPRECIATION DIFFERENCE 695 ADJUSTMENT TO MATCH REVIEWED FS BEG BALANCE 10,047 TOTAL 10,742
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD WAS RESPONSIBLE FOR REVIEWING AND APPROVING THE ISSUANCE OF THE REVIEWED FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 12, PART XII, LINE 2C
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt04746
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01192651
IRS990/TotalAssetsEOYAmt01163030
IRS990/TotalAssetsGrp/BOYAmt01192651
IRS990/TotalAssetsGrp/EOYAmt01163030
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0192188
IRS990/TotalEmployeeCnt096
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt011850
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0421697
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01627942
IRS990/TotalFunctionalExpensesGrp/TotalAmt02061489
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01688842
IRS990/TotalLiabilitiesEOYAmt01606496
IRS990/TotalLiabilitiesGrp/BOYAmt01688842
IRS990/TotalLiabilitiesGrp/EOYAmt01606496
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-496191
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-443466
IRS990/TotalProgramServiceExpensesAmt01627942
IRS990/TotalProgramServiceRevenueAmt01907268
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01911284
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02103472
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01192651
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01163030
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-496191
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-448212
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01730 DESTINY LANE
IRS990/USAddress/CityNm0BOWLING GREEN
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd042104
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.BGCAKY.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PETE NEIMEIER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum02707829552
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-01-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BOWLING GREEN CHRISTIAN ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0BOWL
ReturnHeader/Filer/EIN0611238535
ReturnHeader/Filer/PhoneNum02707829552
ReturnHeader/Filer/USAddress/AddressLine1Txt01730 DESTINY LANE
ReturnHeader/Filer/USAddress/CityNm0BOWLING GREEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd042104
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0461918888
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JOE W TAYLOR CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1238
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BOWLING GREEN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0421021238
ReturnHeader/PreparerPersonGrp/PhoneNum02707810324
ReturnHeader/PreparerPersonGrp/PreparationDt02017-01-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0AARON M GLASS CPA
ReturnHeader/ReturnTs02017-01-13T10:52:28-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-06-01
ReturnHeader/TaxPeriodEndDt02016-05-31
ReturnHeader/TaxYr02015

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