Civic Intelligence

Grace Christian Education Association Inc.

990 • Fiscal year 2018 • EIN 64-0616399

Aug 01, 2017 to Jul 31, 2018 • Filed on Nov 08, 2018

173 Mcleod RoadLouisville, MS 39339

(662) 773-8524

Siviq Scores

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

Liabilities / Assets

51st percentile

0.03x

Higher debt load relative to assets than 51% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

47th percentile

0.02x

Higher debt load relative to revenue than 47% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

25th percentile

-6.7%

Higher net margin than 25% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

15th percentile

-12%

Faster asset growth than 15% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

33rd percentile

-3.4%

Faster revenue growth than 33% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$372,035

Down $51,063 (-12%) from 2017

Net Assets

Down

$359,443

Down $34,110 (-8.7%) from 2017

Liabilities

Down

$12,592

Down $16,953 (-57%) from 2017

Revenue

Down

$505,839

Down $17,695 (-3.4%) from 2017

Expenses

Down

$539,957

Down $4,990 (-0.9%) from 2017

Net Income

Down

-$34,118

Down $12,705 (-59%) from 2017

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $281,190Liabilities 2011: $73,542Net Assets 2011: $207,6482011Assets 2012: $324,336Liabilities 2012: $91,632Net Assets 2012: $232,7042012Assets 2013: $421,993Liabilities 2013: $41,943Net Assets 2013: $380,0502013Assets 2014: $429,722Liabilities 2014: $27,218Net Assets 2014: $402,5042014Assets 2015: $468,299Liabilities 2015: $27,484Net Assets 2015: $440,8152015Assets 2016: $432,119Liabilities 2016: $17,153Net Assets 2016: $414,9662016Assets 2017: $423,098Liabilities 2017: $29,545Net Assets 2017: $393,5532017Assets 2018: $372,035Liabilities 2018: $12,592Net Assets 2018: $359,4432018Assets 2019: $345,586Liabilities 2019: $35,030Net Assets 2019: $310,5562019Assets 2020: $373,588Liabilities 2020: $75,323Net Assets 2020: $298,2652020Assets 2021: $362,983Liabilities 2021: $14,165Net Assets 2021: $348,8182021Assets 2022: $342,794Liabilities 2022: $4,186Net Assets 2022: $338,6082022Assets 2023: $357,753Liabilities 2023: $7,152Net Assets 2023: $350,6012023Assets 2024: $348,059Liabilities 2024: $40,346Net Assets 2024: $307,7132024Assets 2025: $632,214Liabilities 2025: $373,861Net Assets 2025: $258,3532025

Highlighted filing

2018

Assets$372,035
Liabilities$12,592
Net Assets$359,443

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $562,508Expenses 2011: $552,951Net Income 2011: $9,5572011Revenue 2012: $573,193Expenses 2012: $548,137Net Income 2012: $25,0562012Revenue 2013: $718,494Expenses 2013: $571,148Net Income 2013: $147,3462013Revenue 2014: $558,821Expenses 2014: $536,367Net Income 2014: $22,4542014Revenue 2015: $635,414Expenses 2015: $597,103Net Income 2015: $38,3112015Revenue 2016: $527,961Expenses 2016: $553,810Net Income 2016: -$25,8492016Revenue 2017: $523,534Expenses 2017: $544,947Net Income 2017: -$21,4132017Revenue 2018: $505,839Expenses 2018: $539,957Net Income 2018: -$34,1182018Revenue 2019: $509,638Expenses 2019: $558,525Net Income 2019: -$48,8872019Revenue 2020: $547,405Expenses 2020: $559,699Net Income 2020: -$12,2942020Revenue 2021: $561,035Expenses 2021: $579,384Net Income 2021: -$18,3492021Revenue 2022: $598,538Expenses 2022: $608,751Net Income 2022: -$10,2132022Revenue 2023: $637,713Expenses 2023: $626,720Net Income 2023: $10,9932023Revenue 2024: $623,194Expenses 2024: $666,202Net Income 2024: -$43,0082024Revenue 2025: $803,733Expenses 2025: $853,093Net Income 2025: -$49,3602025

Highlighted filing

2018

Revenue$505,839
Expenses$539,957
Net Income-$34,118
Jump To
Filing Snapshot
Filing Period
Aug 1, 2017 to Jul 31, 2018
Signed
Nov 8, 2018
Return Version
2017v2.3
Gross Receipts
$505,839
Mission and Program Overview

Mission

To provide education and instruction for students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$344,571$330,932▼ $13,639
Cash and Non-Interest-Bearing Accounts$23,464$21,853▼ $1,611
Savings and Temporary Cash Investments$55,063$19,250▼ $35,813
Total Assets$423,098$372,035▼ $51,063
Liabilities
Deferred Revenue$25,552$11,525▼ $14,027
Other Liabilities$3,993$1,067▼ $2,926
Total Liabilities$29,545$12,592▼ $16,953
Net Assets / Fund Balance
Unrestricted Net Assets$393,553$359,443▼ $34,110
Total Net Assets Fund Balance$393,553$359,443▼ $34,110
Total Liabilities and Net Assets / Fund Balance$423,098$372,035▼ $51,063

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$330,932$416,942$747,874
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mike FullerPresident
Beth CrawfordBoard Member
Hubert YatesBoard Member
John BrownleeBoard Member
Marty CrowderBoard Member
Melanie PriceBoard Member
Kevin HudsonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$90,065
Program Service Revenue
$415,743
Investment Income
$31
Other Revenue
$0
All Other Contributions
$90,065
Change in Net Assets
$-34,118
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$362,965
Other Expenses$176,992
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$340,112--$340,112
All Other Expenses$33,649--$33,649
Payroll Taxes$22,853--$22,853
Depreciation Depletion$19,497--$19,497
Insurance$17,448--$17,448
Other Expenses$14,979--$14,979
Fees for Services Accounting$6,336--$6,336
Office Expenses$4,368--$4,368
Advertising$1,334--$1,334
Total Functional Expenses$539,957$0$0$539,957
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
Payroll Tax Liabilities$1,067
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
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

Pt vi, line 11b provided to board members for review pt vi, line 19 provided upon request

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Grace Christian Education
EIN
64-0616399
Phone
6627738524
Address
173 MCLEOD ROAD, LOUISVILLE, MS 39339

Signing Officer

Name
Mike Fuller
Title
President
Phone
6627738524
Signed
2018-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Fuller
Formed
1977
Legal Domicile
Ms
Voting Board Members
7
Independent Board Members
4
Employees
34

Preparer

Firm
Gail Eaves CPA Pllc
Address
17270 E MAIN ST, LOUISVILLE, MS 39339-2763
Preparer
Gail Eaves
Phone
6627792125
Supplemental Narrative

Additional Explanations

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

Provided education, classroom instruction, food services, and other

Form 990, Part XI, Line 9

Book / tax depreciation difference 8

Raw XML Appendix343 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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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ONCE A YEAR, WE REPORT ON OUR PROGRESS THROUGH THE LOCAL NEWSPAPER AND STATE OUR POLICY. IT IS ALSO PUBLISHED ON OUR WEBSITE ON PAGE 7 IN OUR HANDBOOK. WE DO NOT SOLICIT STUDENTS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PT VI, LINE 11B PROVIDED TO BOARD MEMBERS FOR REVIEW PT VI, LINE 19 PROVIDED UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOOK / TAX DEPRECIATION DIFFERENCE 8
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0415774
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0505839
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0423098
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0372035
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0393553
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0359443
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0173 MCLEOD ROAD
IRS990/USAddress/CityNm0LOUISVILLE
IRS990/USAddress/StateAbbreviationCd0MS
IRS990/USAddress/ZIPCd039339
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0GRACECHRISTIANEAGLES.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MIKE FULLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06627738524
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GRACE CHRISTIAN EDUCATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0GRAC
ReturnHeader/Filer/EIN0640616399
ReturnHeader/Filer/PhoneNum06627738524
ReturnHeader/Filer/USAddress/AddressLine1Txt0173 MCLEOD ROAD
ReturnHeader/Filer/USAddress/CityNm0LOUISVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MS
ReturnHeader/Filer/USAddress/ZIPCd039339
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0C2DC61EF69ED125B76666805CB3764A297AEAB7D
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0C2DC61EF69ED125B76666805CB3764A297AEAB7D
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0104.232.190.52
ReturnHeader/FilingSecurityInformation/IPDt02018-11-12
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm011:08:13
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0821264788
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GAIL EAVES CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt017270 E MAIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LOUISVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0393392763
ReturnHeader/PreparerPersonGrp/PhoneNum06627792125
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GAIL EAVES
ReturnHeader/ReturnTs02018-11-12T11:08:13-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-08-01
ReturnHeader/TaxPeriodEndDt02018-07-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.32$3.74$2.58$8.04$8.53$0.49
2024Detailed filing. Detailed filing data is available for this year.$3.48$0.40$3.08$6.23$6.66$0.43
2023Detailed filing. Detailed filing data is available for this year.$3.58$0.07$3.51$6.38$6.27$0.11
2022Detailed filing. Detailed filing data is available for this year.$3.43$0.04$3.39$5.99$6.09$0.10
2021Detailed filing. Detailed filing data is available for this year.$3.63$0.14$3.49$5.61$5.79$0.18
2020Detailed filing. Detailed filing data is available for this year.$3.74$0.75$2.98$5.47$5.60$0.12
2019Detailed filing. Detailed filing data is available for this year.$3.46$0.35$3.11$5.10$5.59$0.49
2018Detailed filing. Detailed filing data is available for this year.$3.72$0.13$3.59$5.06$5.40$0.34
2017Detailed filing. Detailed filing data is available for this year.$4.23$0.30$3.94$5.24$5.45$0.21
2016Detailed filing. Detailed filing data is available for this year.$4.32$0.17$4.15$5.28$5.54$0.26
2015Summary only. Only limited summary data is available for this year.$4.68$0.27$4.41$6.35$5.97$0.38
2014Summary only. Only limited summary data is available for this year.$4.30$0.27$4.03$5.59$5.36$0.22
2013Summary only. Only limited summary data is available for this year.$4.22$0.42$3.80$7.18$5.71$1.47
2012Summary only. Only limited summary data is available for this year.$3.24$0.92$2.33$5.73$5.48$0.25
2011Summary only. Only limited summary data is available for this year.$2.81$0.74$2.08$5.63$5.53$0.10