Civic Intelligence

Manhattan Christian Academy

990 • Fiscal year 2020 • EIN 68-0588257

Jul 01, 2019 to Jun 30, 2020 • Filed on Mar 23, 2021

401 West 205th StreetNew York, NY 10034

(212) 567-5521

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.67x

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

2020 filings • NTEE B • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

65th percentile

0.25x

Higher debt load relative to revenue than 65% of similar nonprofits.

2020 filings • NTEE B • $1M-$5M nonprofits • Source year 2020

Net Margin

14th percentile

-18%

Higher net margin than 14% of similar nonprofits.

2020 filings • NTEE B • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

59th percentile

$85,741

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 5.2% of source-year revenue.

2020 filings • NTEE B • $1M-$5M nonprofits • Source year 2020

Asset Growth

51st percentile

7.4%

Faster asset growth than 51% of similar nonprofits.

2020 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

13th percentile

-30%

Faster revenue growth than 13% of similar nonprofits.

2020 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$613,881

Up $42,234 (+7.4%) from 2019

Net Assets

Down

$205,528

Down $286,717 (-58%) from 2019

Liabilities

Up

$408,353

Up $328,951 (+414%) from 2019

Revenue

Down

$1,633,294

Down $711,650 (-30%) from 2019

Expenses

Down

$1,920,011

Down $371,097 (-16%) from 2019

Net Income

Down

-$286,717

Down $340,553 (-633%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $613,955Liabilities 2011: $59,528Net Assets 2011: $554,4272011Assets 2012: $949,048Liabilities 2012: $14,489Net Assets 2012: $934,5592012Assets 2013: $933,999Liabilities 2013: $16,821Net Assets 2013: $917,1782013Assets 2014: $930,786Liabilities 2014: $37,465Net Assets 2014: $893,3212014Assets 2015: $1,021,578Liabilities 2015: $27,993Net Assets 2015: $993,5852015Assets 2016: $1,210,666Liabilities 2016: $55,559Net Assets 2016: $1,155,1072016Assets 2017: $772,715Liabilities 2017: $80,561Net Assets 2017: $692,1542017Assets 2018: $497,315Liabilities 2018: $58,906Net Assets 2018: $438,4092018Assets 2019: $571,647Liabilities 2019: $79,402Net Assets 2019: $492,2452019Assets 2020: $613,881Liabilities 2020: $408,353Net Assets 2020: $205,5282020Assets 2021: $884,296Liabilities 2021: $666,933Net Assets 2021: $217,3632021Assets 2022: $891,790Liabilities 2022: $617,036Net Assets 2022: $274,7542022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023Assets 2024: $725,627Liabilities 2024: $46,005Net Assets 2024: $679,6222024

Highlighted filing

2020

Assets$613,881
Liabilities$408,353
Net Assets$205,528

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,862,748Expenses 2011: $1,788,201Net Income 2011: $74,5472011Revenue 2012: $2,172,469Expenses 2012: $1,792,337Net Income 2012: $380,1322012Revenue 2013: $2,207,329Expenses 2013: $2,224,710Net Income 2013: -$17,3812013Revenue 2014: $2,415,520Expenses 2014: $2,439,377Net Income 2014: -$23,8572014Revenue 2015: $2,558,816Expenses 2015: $2,458,552Net Income 2015: $100,2642015Revenue 2016: $2,437,832Expenses 2016: $2,266,688Net Income 2016: $171,1442016Revenue 2017: $1,766,908Expenses 2017: $2,229,861Net Income 2017: -$462,9532017Revenue 2018: $1,973,253Expenses 2018: $2,226,998Net Income 2018: -$253,7452018Revenue 2019: $2,344,944Expenses 2019: $2,291,108Net Income 2019: $53,8362019Revenue 2020: $1,633,294Expenses 2020: $1,920,011Net Income 2020: -$286,7172020Revenue 2021: $1,356,078Expenses 2021: $1,354,243Net Income 2021: $1,8352021Revenue 2022: $1,564,305Expenses 2022: $1,506,914Net Income 2022: $57,3912022Revenue 2023: $1,434,255Expenses 2023: $1,525,768Net Income 2023: -$91,5132023Revenue 2024: $1,429,778Expenses 2024: $1,509,548Net Income 2024: -$79,7702024

Highlighted filing

2020

Revenue$1,633,294
Expenses$1,920,011
Net Income-$286,717
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Mar 23, 2021
Return Version
2019v5.1
Gross Receipts
$1,633,294
Mission and Program Overview

Mission

Operation of a elementary and middle school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$479,548$498,713▲ $19,165
Accounts Receivable$28,368$59,782▲ $31,414
Land, Buildings, and Equipment, Net$63,731$55,386▼ $8,345
Total Assets$571,647$613,881▲ $42,234
Liabilities
Other Liabilities-$338,478-
Accounts Payable and Accrued Expenses$59,980$54,851▼ $5,129
Unsecured Notes Loans Payable$19,422$15,024▼ $4,398
Total Liabilities$79,402$408,353▲ $328,951
Net Assets / Fund Balance
Net Assets With Donor Restrictions$151,669$144,921▼ $6,748
Net Assets Without Donor Restrictions$340,576$60,607▼ $279,969
Total Net Assets Fund Balance$492,245$205,528▼ $286,717
Total Liabilities and Net Assets / Fund Balance$571,647$613,881▲ $42,234

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$55,386$190,485$245,871
Land$0--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Thomas K ArgersingerHead of the SchoolFT$85,741$85,741
Yajaira GriffithsFinancial OfficerFT$49,032$49,032

Board Members and Trustees

NameTitle
David R BechtelChairman
Benjamin NickaBoard Member
Carlton M HigbieBoard Member
Rev David MartinSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$592,822
Program Service Revenue
$1,040,313
Investment Income
$159
Other Revenue
$0
All Other Contributions
$523,052
Change in Net Assets
$-286,717

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,633,294
Total Revenue per Audited Statements
$1,633,294
Total Revenue per Form 990
$1,633,294
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,514,778
Other Expenses$405,233
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$828,291$407,964$0$1,236,255
Other Employee Benefits$153,188$125,335$0$278,523
Occupancy$103,256$50,857$0$154,113
Other Expenses$0$132,434$0$132,434
Insurance$16,693$6,818$0$23,511
Travel$4,701$2,316$0$7,017
All Other Expenses$0$6,460$0$6,460
Total Functional Expenses$1,187,827$732,184$0$1,920,011

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,920,011
Total Expenses per Audited Statements$1,920,011
Total Expenses per Form 990$1,920,011
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
Paycheck Payroll Protection Loan$338,478
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Manhattan Christian Academy
EIN
68-0588257
Phone
2125675521
Address
401 WEST 205TH STREET, NEW YORK, NY 10034

Signing Officer

Name
Yajaira Griffiths
Title
Financial Officer
Phone
2125675521
Signed
2021-03-23

Organization Details

Principal Officer
Yajaira Griffiths
Formed
1976
Legal Domicile
Ny
Voting Board Members
4
Independent Board Members
4
Employees
59
Volunteers
4

Preparer

Firm
Aston Bell & Associates
Address
17 Academy St Ste 1008, Newark, NJ 07102
Preparer
Aston Bell
Phone
9738245773
Supplemental Narrative

Additional Explanations

Pt VI, Line 8B

There is no committee established - the governing body is the committee.

Pt VI, Line 11B

Copies are submitted to the board.

Pt VI, Line 19

They are made available upon request.

Pt VI, Line 12C

The executive director is responsible for monitoring to ensure compliance.

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IRS990/Desc0Time is predominantly dedicated to educating children, with a peak enrollment of 249. The study of the Bible is foundational to our curriculum. Grades K - 6 use an integrative curriculum, Building on the Rock, which combines worldview training with a survey of the Bible. The curriculum progresses through foundational wisdom, relationships of students with: God, self, others, and the earth, etc. and in grades 7-8, students apply their worldview training by examining current issues.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Reading and literature is another primary focus of our instruction. We understand true reading extends beyond decoding and fluency to comprehension and evaluation of the intended message of the text. Using Foundations & Frameworks, comprehension skills are taught in each grade using teacher modeling, quality literature, small group discussions, vocabulary instruction, and group presentations. Intense phonics and handwriting instruction are implemented in grades PK-3. Grammar and writing are a vital part of our language arts curriculum, equipping students to organize and share their ideas effectively. In middle school, mathematics spans foundations in 6th grade, pre-algebra in 7th, and algebra 1 in 8th. Math is standard based with a uniquely tailored curriculum to the needs of each class. Students in K-5 utilize the McGraw-Hill MyMath curriculum and emphasis is given to understanding both the computational and reasoning aspects of mathematics. Math manipulatives are a regular part of daily instruction.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Additional elements of our students' instruction include weekly music, art, physical education, and technology classes. Select students also participate in the Spelling Bee, Math Olympics, and sports teams including basketball, volleyball, and track.
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt055386
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0190485
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0245871
IRS990ScheduleD/ExpensesSubtotalAmt01920011
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0338478
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Paycheck Payroll Protection Loan
IRS990ScheduleD/RevenueSubtotalAmt01633294
IRS990ScheduleD/TotalBookValueLandBuildingsAmt055386
IRS990ScheduleD/TotalExpensesPerForm990Amt01920011
IRS990ScheduleD/TotalLiabilityAmt0338478
IRS990ScheduleD/TotalRevenuePerForm990Amt01633294
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01633294
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01920011
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0STUDENTS ARE MADE AWARE AT THE TIME OF REGISTRATION. STUDENTS ARE MADE AWARE AT THE TIME OF REGISTRATION.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL RECEIVES STATE GRANTS TO ASSIST IN THE OPERATION OF THE ELEMENTARY AND MIDDLE SCHOOL.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Line 6b
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE IS NO COMMITTEE ESTABLISHED - THE GOVERNING BODY IS THE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COPIES ARE SUBMITTED TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THEY ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR IS RESPONSIBLE FOR MONITORING TO ENSURE COMPLIANCE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 12c
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0571647
IRS990/TotalAssetsEOYAmt0613881
IRS990/TotalAssetsGrp/BOYAmt0571647
IRS990/TotalAssetsGrp/EOYAmt0613881
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0592822
IRS990/TotalEmployeeCnt059
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0732184
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01187827
IRS990/TotalFunctionalExpensesGrp/TotalAmt01920011
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt079402
IRS990/TotalLiabilitiesEOYAmt0408353
IRS990/TotalLiabilitiesGrp/BOYAmt079402
IRS990/TotalLiabilitiesGrp/EOYAmt0408353
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0492245
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0205528
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01187827
IRS990/TotalProgramServiceRevenueAmt01040313
IRS990/TotalReportableCompFromOrgAmt0134773
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01040472
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01633294
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0571647
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0613881
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt02316
IRS990/TravelGrp/ProgramServicesAmt04701
IRS990/TravelGrp/TotalAmt07017
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt019422
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt015024
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0401 WEST 205TH STREET
IRS990/USAddress/CityNm0NEW YORK
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd010034
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0www.mcanyc.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0YAJAIRA GRIFFITHS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCIAL OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum02125675521
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-03-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MANHATTAN CHRISTIAN ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0MANH
ReturnHeader/Filer/EIN0680588257
ReturnHeader/Filer/PhoneNum02125675521
ReturnHeader/Filer/USAddress/AddressLine1Txt0401 WEST 205TH STREET
ReturnHeader/Filer/USAddress/CityNm0NEW YORK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd010034
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Aston Bell & Associates
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt017 Academy St Ste 1008
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Newark
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd007102
ReturnHeader/PreparerPersonGrp/PhoneNum09738245773
ReturnHeader/PreparerPersonGrp/PreparationDt02021-03-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Aston Bell
ReturnHeader/ReturnTs02021-03-30T10:02:04-07:00
ReturnHeader/ReturnTypeCd0990

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.05$0.68$1.43$1.51$0.08
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$1.43$1.53$0.09
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.89$0.62$0.27$1.56$1.51$0.06
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.67$0.22$1.36$1.35$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.61$0.41$0.21$1.63$1.92$0.29
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.57$0.08$0.49$2.34$2.29$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.50$0.06$0.44$1.97$2.23$0.25
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.77$0.08$0.69$1.77$2.23$0.46
2016Summary only. Only limited summary data is available for this year.$1.21$0.06$1.16$2.44$2.27$0.17
2015Summary only. Only limited summary data is available for this year.$1.02$0.03$0.99$2.56$2.46$0.10
2014Summary only. Only limited summary data is available for this year.$0.93$0.04$0.89$2.42$2.44$0.02
2013Summary only. Only limited summary data is available for this year.$0.93$0.02$0.92$2.21$2.22$0.02
2012Summary only. Only limited summary data is available for this year.$0.95$0.01$0.93$2.17$1.79$0.38
2011Summary only. Only limited summary data is available for this year.$0.61$0.06$0.55$1.86$1.79$0.07