Civic Intelligence

Institute for Classical Christian Studies Inc.

990 • Fiscal year 2017 • EIN 73-1531040

Jan 01, 2017 to Dec 31, 2017 • Filed on May 17, 2018

Organization ProfileNONE
11 Fleetwood DrSt Louis, MO 63124

(862) 204-9110

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.12x

Higher debt load relative to assets than 53% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

60th percentile

0.16x

Higher debt load relative to revenue than 60% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

99th percentile

96%

Higher net margin than 99% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

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.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

99th percentile

357%

Faster asset growth than 99% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

100th percentile

7601%

Faster revenue growth than 100% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Up

$3,217,337

Up $2,513,448 (+357%) from 2016

Net Assets

Up

$2,846,588

Up $2,142,699 (+304%) from 2016

Liabilities

Up

$370,749

Up $370,749 from 2016

Revenue And Expenses
Liabilities / Revenue60th percentileNet Margin99th percentile

Revenue

Up

$2,272,005

Up $2,242,504 (+7601%) from 2016

Expenses

Up

$85,399

Up $48,713 (+133%) from 2016

Net Income

Up

$2,186,606

Up $2,193,791 (+30533%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth99th percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $368,352Liabilities 2010: $02010Assets 2011: $441,937Liabilities 2011: $0Net Assets 2011: $441,9372011Assets 2012: $506,146Liabilities 2012: $0Net Assets 2012: $506,1462012Assets 2013: $604,541Liabilities 2013: $0Net Assets 2013: $604,5412013Assets 2014: $701,767Liabilities 2014: $0Net Assets 2014: $701,7672014Assets 2015: $678,173Liabilities 2015: $0Net Assets 2015: $678,1732015Assets 2016: $703,889Liabilities 2016: $0Net Assets 2016: $703,8892016Assets 2017: $3,217,337Liabilities 2017: $370,749Net Assets 2017: $2,846,5882017Assets 2018: $3,364,310Liabilities 2018: $388,182Net Assets 2018: $2,976,1282018Assets 2019: $3,500,702Liabilities 2019: $403,432Net Assets 2019: $3,097,2702019Assets 2020: $3,767,491Liabilities 2020: $433,978Net Assets 2020: $3,333,5132020Assets 2021: $4,121,822Liabilities 2021: $496,217Net Assets 2021: $3,625,6052021Assets 2022: $3,647,957Liabilities 2022: $567,156Net Assets 2022: $3,080,8012022Assets 2023: $3,999,068Liabilities 2023: $574,730Net Assets 2023: $3,424,3382023Assets 2024: $3,934,515Liabilities 2024: $301,609Net Assets 2024: $3,632,9062024

Highlighted filing

2017

Assets$3,217,337
Liabilities$370,749
Net Assets$2,846,588
Open 2017 Filing

Operations Trend

Revenue Growth100th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $45,673Expenses 2010: $31,301Net Income 2010: $14,3722010Revenue 2011: $62,826Expenses 2011: $10,604Net Income 2011: $52,2222011Expenses 2012: $02012Revenue 2013: $244,416Expenses 2013: $18,442Net Income 2013: $225,9742013Revenue 2014: $36,540Expenses 2014: $1,578Net Income 2014: $34,9622014Revenue 2015: $40,660Expenses 2015: $18,557Net Income 2015: $22,1032015Revenue 2016: $29,501Expenses 2016: $36,686Net Income 2016: -$7,1852016Revenue 2017: $2,272,005Expenses 2017: $85,399Net Income 2017: $2,186,6062017Revenue 2018: $271,669Expenses 2018: $129,492Net Income 2018: $142,1772018Revenue 2019: $214,924Expenses 2019: $144,498Net Income 2019: $70,4262019Revenue 2020: $169,528Expenses 2020: $191,257Net Income 2020: -$21,7292020Revenue 2021: $259,494Expenses 2021: $67,349Net Income 2021: $192,1452021Revenue 2022: $110,357Expenses 2022: $95,372Net Income 2022: $14,9852022Revenue 2023: $104,516Expenses 2023: $80,228Net Income 2023: $24,2882023Revenue 2024: $251,886Expenses 2024: $139,273Net Income 2024: $112,6132024

Highlighted filing

2017

Revenue$2,272,005
Expenses$85,399
Net Income$2,186,606
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 17, 2018
Return Version
2017v2.3
Gross Receipts
$2,652,983
Mission and Program Overview

Mission

Produce a 28 volume commentary on scripture using latin and greek sources that is based on the first 8 centuries of christian literature

The mission of the organization is to provide texts in translation from the ancient christian tradition. Its purpose is summarized in its charter as that of "making classical christian texts more accessible to the public. We hold that it is in the public interest to make great classic texts of religious and moral wisdom available to as many people as possible." three objectives are encompassed in this mission: (1) developing and supporting projects for printed translation of classic christian writings that are unavailable or hard to obtain in english and other modern languages. (2) developing and encouraging digital resources and solutions for making available classic christian texts in translation in non-print media. (3) making ancient christian texts more widely available in poor countries of two-thirds of the world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$703,889$2,846,588▲ $2,142,699
Savings and Temporary Cash Investments$85,196$2,103,673▲ $2,018,477
Land, Buildings, and Equipment, Net-$865,348-
Cash and Non-Interest-Bearing Accounts$96,941$113,881▲ $16,940
Investments Program Related$521,752$102,392▼ $419,360
Accounts Receivable-$23,462-
Prepaid Expenses and Deferred Charges-$8,581-
Total Assets$703,889$3,217,337▲ $2,513,448
Liabilities
Unsecured Notes Loans Payable-$343,979-
Accounts Payable and Accrued Expenses-$26,770-
Total Liabilities$0$370,749▲ $370,749
Net Assets / Fund Balance
Total Net Assets Fund Balance$703,889$2,846,588▲ $2,142,699
Total Liabilities and Net Assets / Fund Balance$703,889$3,217,337▲ $2,513,448

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$765,348$10,780$776,128
Land$100,000-$100,000
Compensation and Service Providers
Top Officer Pay35th percentile

Board Members and Trustees

NameTitle
Joel ElowskyPresident
Edward OdenBoard
Judith AkinBoard
Kate GlerupBoard
Lamin SannehBoard
Steven FergusonBoard
Tal Oden IiiBoard
Judy CincottaSecretary
Christopher HallVice Preside
Mike GlerupVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$2,095,281
Program Service Revenue
$49,416
Investment Income
$84,126
Other Revenue
$43,182
All Other Contributions
$2,095,281
Change in Net Assets
$2,186,606
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$85,399
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$27,270--$27,270
Fees for Services Other$25,450--$25,450
Office Expenses$13,789--$13,789
Depreciation Depletion$10,780--$10,780
Interest$7,822--$7,822
Fees for Services Accounting-$275-$275
Travel$13--$13
Total Functional Expenses$85,124$275$0$85,399
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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

“Board meets, reviews and discusses the 990 and make recomendations for changes prior to its filing. Those changes to the 990, if any, are then approved by the appropriate members prior to its final filing.”

Form 990, Page 6, Part VI, Line 19

“Documents made available upon request”

Filing and Contact Details

Filer

Filer Name
Institute for Classical Christian
EIN
73-1531040
Phone
8622049110
Address
11 FLEETWOOD DR, ST LOUIS, MO 63124

Signing Officer

Name
Joel Elowsky
Title
President
Phone
8622049110
Signed
2018-05-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joel Elowsky
Formed
2005
Legal Domicile
Ok
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
10

Preparer

Firm
Smedlund & Company Pc
Address
5600 N MAY AVENUE SUITE 162, OKLAHOMA CITY, OK 73112-3911
Preparer
P Mike Smedlund
Phone
4058431171
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The mission of the organization is to provide texts in translation from the ancient christian tradition. Its purpose is summarized in its charter as that of "making classical christian texts more accessible to the public. We hold that it is in the public interest to make great classic texts of religious and moral wisdom available to as many people as possible." three objectives are encompassed in this mission: (1) developing and supporting projects for printed translation of classic christian writings that are unavailable or hard to obtain in english and other modern languages. (2) developing and encouraging digital resources and solutions for making available classic christian texts in translation in non-print media. (3) making ancient christian texts more widely available in poor countries of two-thirds of the world.”

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

“Having a facility for training and the study of the organization's exempt purposes.”

Form 990, Part IX, Line 11G

“Printing 20,000 0 0 outside contract services 5,450 0 0 total 25,450 0 0”

Form 990, Part XI, Line 9

“Unrealized gains 0 unrealized losses -44,272 total -44,272”

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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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IRS990/OccupancyGrp/TotalAmt027270
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IRS990/OtherRevenueMiscGrp/Desc2OTHER
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IRS990/OtherRevenueTotalAmt043182
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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08581
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE MISSION OF THE ORGANIZATION IS TO PROVIDE TEXTS IN TRANSLATION FROM THE ANCIENT CHRISTIAN TRADITION. ITS PURPOSE IS SUMMARIZED IN ITS CHARTER AS THAT OF "MAKING CLASSICAL CHRISTIAN TEXTS MORE ACCESSIBLE TO THE PUBLIC. WE HOLD THAT IT IS IN THE PUBLIC INTEREST TO MAKE GREAT CLASSIC TEXTS OF RELIGIOUS AND MORAL WISDOM AVAILABLE TO AS MANY PEOPLE AS POSSIBLE." THREE OBJECTIVES ARE ENCOMPASSED IN THIS MISSION: THE SECOND (2) OBJECTIVE IS DEVELOPING AND ENCOURAGING DIGITAL RESOURCES AND SOLUTIONS FOR MAKING AVAILABLE CLASSIC CHRISTIAN TEXTS IN TRANSLATION IN NON-PRINT MEDIA.
IRS990/ProgSrvcAccomActy3Grp/Desc0THE MISSION OF THE ORGANIZATION IS TO PROVIDE TEXTS IN TRANSLATION FROM THE ANCIENT CHRISTIAN TRADITION. ITS PURPOSE IS SUMMARIZED IN ITS CHARTER AS THAT OF "MAKING CLASSICAL CHRISTIAN TEXTS MORE ACCESSIBLE TO THE PUBLIC. WE HOLD THAT IT IS IN THE PUBLIC INTEREST TO MAKE GREAT CLASSIC TEXTS OF RELIGIOUS AND MORAL WISDOM AVAILABLE TO AS MANY PEOPLE AS POSSIBLE." THREE OBJECTIVES ARE ENCOMPASSED IN THIS MISSION: THE THIRD (3) OBJECTIVE IS MAKING ANCIENT CHRISTIAN TEXTS MORE WIDELY AVAILABLE IN POOR COUNTRIES OF TWO-THIRDS OF THE WORLD.
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IRS990/ReportOtherLiabilitiesInd0false
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt039845
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0102277
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1HAVING A FACILITY FOR TRAINING AND THE STUDY OF THE ORGANIZATION'S EXEMPT PURPOSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEETS, REVIEWS AND DISCUSSES THE 990 AND MAKE RECOMENDATIONS FOR CHANGES PRIOR TO ITS FILING. THOSE CHANGES TO THE 990, IF ANY, ARE THEN APPROVED BY THE APPROPRIATE MEMBERS PRIOR TO ITS FINAL FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PRINTING 20,000 0 0 OUTSIDE CONTRACT SERVICES 5,450 0 0 TOTAL 25,450 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UNREALIZED GAINS 0 UNREALIZED LOSSES -44,272 TOTAL -44,272
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/EOYAmt03217337
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02272005
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0703889
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03217337
IRS990/TravelGrp/ProgramServicesAmt013
IRS990/TravelGrp/TotalAmt013
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0343979
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0ST LOUIS
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IRS990/USAddress/ZIPCd063124
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0NONE
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOEL ELOWSKY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08622049110
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0INSTITUTE FOR CLASSICAL CHRISTIAN
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0STUDIES INC
ReturnHeader/Filer/BusinessNameControlTxt0INST
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ReturnHeader/FilingSecurityInformation/IPTm010:30:15
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0731249124
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SMEDLUND & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05600 N MAY AVENUE SUITE 162
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OKLAHOMA CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0731123911
ReturnHeader/PreparerPersonGrp/PhoneNum04058431171
ReturnHeader/PreparerPersonGrp/PreparationDt02018-05-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0P MIKE SMEDLUND
ReturnHeader/ReturnTs02018-05-25T10:30:15-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,217,337
Liabilities
$370,749
Net assets
$2,846,588
Revenue
$2,272,005
Expenses
$85,399
Net income
$2,186,606
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.93$0.30$3.63$0.25$0.14$0.11
2023Detailed filing. Detailed filing data is available for this year.$4.00$0.57$3.42$0.10$0.08$0.02
2022Detailed filing. Detailed filing data is available for this year.$3.65$0.57$3.08$0.11$0.10$0.01
2021Detailed filing. Detailed filing data is available for this year.$4.12$0.50$3.63$0.26$0.07$0.19
2020Detailed filing. Detailed filing data is available for this year.$3.77$0.43$3.33$0.17$0.19$0.02
2019Detailed filing. Detailed filing data is available for this year.$3.50$0.40$3.10$0.21$0.14$0.07
2018Detailed filing. Detailed filing data is available for this year.$3.36$0.39$2.98$0.27$0.13$0.14
2017Detailed filing. Detailed filing data is available for this year.$3.22$0.37$2.85$2.27$0.09$2.19
2016Detailed filing. Detailed filing data is available for this year.$0.70$0.00$0.70$0.03$0.04$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.68$0.00$0.68$0.04$0.02$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.70$0.00$0.70$0.04$0.00$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.60$0.00$0.60$0.24$0.02$0.23
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.00$0.51$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.00$0.44$0.06$0.01$0.05
2010Summary only. Only limited summary data is available for this year.$0.37$0.00$0.05$0.03$0.01
Peer Organizations

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