Liabilities / Assets
30th percentile
Higher debt load relative to assets than 30% of similar nonprofits.
990 • Fiscal year 2017 • EIN 75-2819736
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
30th percentile
Higher debt load relative to assets than 30% of similar nonprofits.
Liabilities / Revenue
53rd percentile
Higher debt load relative to revenue than 53% of similar nonprofits.
Net Margin
69th percentile
Higher net margin than 69% of similar nonprofits.
Top Officer Pay
31st percentile
Higher top officer pay than 31% of similar nonprofits.
Top officer pay equals 5.0% of source-year revenue.
Asset Growth
48th percentile
Faster asset growth than 48% of similar nonprofits.
Revenue Growth
19th percentile
Faster revenue growth than 19% of similar nonprofits.
Assets
Up$10,065,159
Up $397,788 (+4.1%) from 2016
Net Assets
Up$9,398,898
Up $266,824 (+2.9%) from 2016
Liabilities
Up$666,261
Up $130,964 (+24%) from 2016
Revenue
Down$2,498,376
Down $211,877 (-7.8%) from 2016
Expenses
Up$2,231,552
Up $353,174 (+19%) from 2016
Net Income
Down$266,824
Down $565,051 (-68%) from 2016
The organization's mission is to operate a private elementary and secondary school to provide a biblically based education in all branches of knowledge.
Organized exclusively for religious, charitable, and educational purposes the purpose includes, but is not limited to, operating a school and distance learning academy for elementary and secondary grades for the daily instruction of children in all branches of knowledge from the perspective that the bible is the infallible word of god. In essence, to advance christian education in the us and throughout the world.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $4,257,549 | $4,165,204 | ▼ $92,345 |
| Cash and Non-Interest-Bearing Accounts | $3,507,474 | $3,621,039 | ▲ $113,565 |
| Land, Buildings, and Equipment, Net | $1,817,658 | $1,817,658 | → $0 |
| Accounts Receivable | $84,690 | $461,258 | ▲ $376,568 |
| Total Assets | $9,667,371 | $10,065,159 | ▲ $397,788 |
| Liabilities | |||
| Deferred Revenue | $476,566 | $478,506 | ▲ $1,940 |
| Accounts Payable and Accrued Expenses | $58,731 | $187,755 | ▲ $129,024 |
| Total Liabilities | $535,297 | $666,261 | ▲ $130,964 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $9,030,074 | $9,338,898 | ▲ $308,824 |
| Temporarily Rstr Net Assets | $102,000 | $60,000 | ▼ $42,000 |
| Total Net Assets Fund Balance | $9,132,074 | $9,398,898 | ▲ $266,824 |
| Total Liabilities and Net Assets / Fund Balance | $9,667,371 | $10,065,159 | ▲ $397,788 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Land | $1,817,658 | - | $1,817,658 |
| Equipment | $0 | $18,111 | $18,111 |
| Name | Title | Full / Part Time | Other | Total |
|---|---|---|---|---|
| Esther Howard | President/director | PT | $123,964 | $123,964 |
| Scott Spencer | Executive Director of Finance | PT | $100,899 | $100,899 |
| Florence Hester | Secretary/director | PT | $59,819 | $59,819 |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,448,673 |
| Salaries, Compensation, and Employee Benefits | $782,879 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Management | $706,081 | - | - | $706,081 |
| Other Salaries and Wages | $686,833 | - | - | $686,833 |
| All Other Expenses | $149,939 | - | - | $149,939 |
| Occupancy | $132,635 | - | - | $132,635 |
| Insurance | $86,971 | - | - | $86,971 |
| Payroll Taxes | $54,446 | - | - | $54,446 |
| Other Expenses | $54,390 | - | - | $54,390 |
| Other Employee Benefits | $41,600 | - | - | $41,600 |
| Advertising | $29,244 | - | - | $29,244 |
| Travel | $23,139 | - | - | $23,139 |
| Fees for Services Accounting | $11,087 | - | - | $11,087 |
| Office Expenses | $9,637 | - | - | $9,637 |
| Total Functional Expenses | $2,231,552 | $0 | $0 | $2,231,552 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $2,757,664 |
| Expenses per Audited Statements | $2,231,552 |
| Total Expenses per Form 990 | $2,231,552 |
| Expenses Not Reported on Form 990 | $526,112 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $8,395 |
| Fundraising Direct Expenses | $3,732 |
| Professional Fundraising Fees | $0 |
“Business Relationship Florence Hester is employed by Accelerated Christian Education Inc. which is solely owned by Esther Howard, therefore, they have a business relationship.”
“Review 990 Form 990 is initially prepared by an independent accounting firm and then circulated to the Board of Directors for review and approval before being signed by the Executive Director.”
“The organization's governing documents, financial statements and conflict of interest policy are available to the public in person during regular business hours or upon written request at ACEM's principal office.”
“Herb Ratje 15887 Sechon Line Rd. Elkmont AL, 35620”
“Esther Howard, Florence Hester and Scott Spencer are officers and / or employees of Accelerated Christian Education, Inc., an entity related to Acclerated Christian Education Ministries, Inc. Their salaries are paid by Acclerated Christian Education, Inc. The work hours of these individuals are split between the two entities. Approximately 10% to 15% of their work hours are for Accelerated Christian Education Ministries, Inc. Accelerated Christian Education, Inc. invoices, as a component of a management fee, a charge for the allocable wages for the work performed by these individuals to Accelerated Christian Education Ministries, Inc.”
“cost of curriculum included on line 1 522,380. Fundraising expenses included on Line 1 3,732.”
“cost of curriculum included on line 1 522,380. Fundraising expenses included on Line 1 3,732.”
“Rounding”
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 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 58731 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 187755 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 84690 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 461258 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | ORGANIZED EXCLUSIVELY FOR RELIGIOUS, CHARITABLE, AND EDUCATIONAL PURPOSES THE PURPOSE INCLUDES, BUT IS NOT LIMITED TO, OPERATING A SCHOOL AND DISTANCE LEARNING ACADEMY FOR ELEMENTARY AND SECONDARY GRADES FOR THE DAILY INSTRUCTION OF CHILDREN IN ALL BRANCHES OF KNOWLEDGE FROM THE PERSPECTIVE THAT THE BIBLE IS THE INFALLIBLE WORD OF GOD. IN ESSENCE, TO ADVANCE CHRISTIAN EDUCATION IN THE US AND THROUGHOUT THE WORLD. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 29244 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 29244 |
| IRS990/AllOtherContributionsAmt | 0 | 42176 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 149939 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 149939 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 0 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Florence Hester |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6156125200 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 130 Maple Drive North |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Hendersonville |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 37075 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 1 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 1 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 1 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 3507474 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 3621039 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CostOfGoodsSoldAmt | 0 | 522380 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 42176 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 13761 |
| IRS990/CYOtherExpensesAmt | 0 | 1448673 |
| IRS990/CYOtherRevenueAmt | 0 | 830998 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1611441 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 266824 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 782879 |
| IRS990/CYTotalExpensesAmt | 0 | 2231552 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2498376 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 476566 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 478506 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | OPERATED a PRIVATE CHRISTIAN SCHOOL IN TEnnessee AND THE DISTANCE LEARNING ACADEMY FOR THE 2016-2017 ACADEMIC SCHOOL YEAR. The distance learning program served about 4000 students and incurred approximately 90% of the organizations expenses. The day school served about 34 students and incurred less than 10% of expenses. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 34 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 2231552 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 11087 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 11087 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 706081 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 706081 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 6.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 6.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 6.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 11019 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 3664 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 13099 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | FLORENCE HESTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ESTHER HOWARD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Scott Spencer |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 48800 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 120300 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 87800 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | SECRETARY/DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT/DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Executive Dir of Finance |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1999 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 3732 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 8395 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 3024488 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 1205535 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 1 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 86971 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 86971 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 13761 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 13761 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 4257549 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 4165204 |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 18111 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1817658 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1817658 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1835769 |
| IRS990/LegalDomicileStateCd | 0 | TX |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | The organization's mission is to operate a private elementary and secondary school to provide a biblically based education in all branches of knowledge. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 9132074 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 9398898 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 4663 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 4663 |
| IRS990/NetIncomeOrLossGrp/ExclusionAmt | 0 | 683155 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 683155 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 132635 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 132635 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 9637 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 9637 |
| IRS990/OfficerMailingAddressInd | 0 | 1 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 41600 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 41600 |
| IRS990/OtherExpensesGrp/Desc | 0 | curriculum contribution |
| IRS990/OtherExpensesGrp/Desc | 1 | BAD DEBT EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 2 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/Desc | 3 | Postage/Shipping |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 117536 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 67184 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 60830 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 54390 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 117536 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 67184 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 60830 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 54390 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 611600 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 143180 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 143180 |
| IRS990/OtherRevenueTotalAmt | 0 | 143180 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 686833 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 686833 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 54446 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 54446 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Esther Howard |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION REVENUE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1611441 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1611441 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 126893 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 120615 |
| IRS990/PYOtherExpensesAmt | 0 | 1186284 |
| IRS990/PYOtherRevenueAmt | 0 | 715857 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1746888 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 831875 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 692094 |
| IRS990/PYTotalExpensesAmt | 0 | 1878378 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2710253 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 266824 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 0 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 1611441 |
| 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 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 18111 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 18111 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 526112 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2231552 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 1817658 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 1817658 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 526112 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 526112 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 526112 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2498376 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | cost of curriculum included on line 1 522,380. Fundraising expenses included on Line 1 3,732. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | cost of curriculum included on line 1 522,380. Fundraising expenses included on Line 1 3,732. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | Rounding |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part XI, Line 2d - Other Adjustments: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part XII, Line 2d - Other Adjustments: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part XII, Line 4b - Other Adjustments: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1817658 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2231552 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2498376 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 3024488 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2757664 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | ACEM publishes an annual advertisement of its non- discrimination policy in a newspaper of general circulation in the locality of its on-site school. The last such advertisement was published on July 22, 2016 in The Cummunity Ledger, A Gallatin, Tennessee newspaper. ACEM's distance learning academy draws a substanial percentage of its students nationwide or worldwide, and, therefore, publicizes its nondiscrimination policy through its admissions, program and scholarship materials. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule E, Part I, Line 3 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 0 | See Part V |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | See Part V |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | See Part V |
| IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt | 0 | (A) Name of Person: Accelerated Christian Education, Inc.(B) Relationship: Esther Howard is President/Director of ACEM and is 100% shareholder of Accelerated Christian Education, Inc. Florence Hester is an officer of both ACEM and Accelerated Christian Education, Inc.Duane Howard and Melody Kirkland are the children of Esther Howard.(D) Description of Transaction: ACEM -1. Leases office space from Accelerated Christian Education, Inc.2. Reimburses certain expenses paid by Accelerated Christian Education, Inc.3. Shares certain employees that were compensated by Accelerated Christian Education, Inc. |
| IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part IV, Business Transactions Involving Interested Persons: |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Business Relationship Florence Hester is employed by Accelerated Christian Education Inc. which is solely owned by Esther Howard, therefore, they have a business relationship. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Review 990 Form 990 is initially prepared by an independent accounting firm and then circulated to the Board of Directors for review and approval before being signed by the Executive Director. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The organization's governing documents, financial statements and conflict of interest policy are available to the public in person during regular business hours or upon written request at ACEM's principal office. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Herb Ratje 15887 Sechon Line Rd. Elkmont AL, 35620 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Esther Howard, Florence Hester and Scott Spencer are officers and / or employees of Accelerated Christian Education, Inc., an entity related to Acclerated Christian Education Ministries, Inc. Their salaries are paid by Acclerated Christian Education, Inc. The work hours of these individuals are split between the two entities. Approximately 10% to 15% of their work hours are for Accelerated Christian Education Ministries, Inc. Accelerated Christian Education, Inc. invoices, as a component of a management fee, a charge for the allocable wages for the work performed by these individuals to Accelerated Christian Education Ministries, Inc. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section A, Line 9: Director Address |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VII, Section A, Line 1a(B): Average hours per week |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN | 0 | 751390964 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt | 0 | C |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd | 0 | TX |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt | 0 | Education |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 0 | Accelerated Christian Education Inc |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt | 0 | PO Box 2707 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm | 0 | Hendersonville |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd | 0 | TN |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd | 0 | 37077 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 1 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 1 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 1 |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt | 0 | 102000 |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 60000 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 9667371 |
| IRS990/TotalAssetsEOYAmt | 0 | 10065159 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 9667371 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 10065159 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 42176 |
| IRS990/TotalEmployeeCnt | 0 | 34 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 2231552 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2231552 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 535297 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 666261 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 535297 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 666261 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 9132074 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 9398898 |
| IRS990/TotalOtherCompensationAmt | 0 | 27782 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 2231552 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1611441 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 701579 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1754621 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 2498376 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 9667371 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 10065159 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 256900 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 23139 |
| IRS990/TravelGrp/TotalAmt | 0 | 23139 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 9030074 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 9338898 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO Box 2707 |
| IRS990/USAddress/CityNm | 0 | Hendersonville |
| IRS990/USAddress/StateAbbreviationCd | 0 | TN |
| IRS990/USAddress/ZIPCd | 0 | 370772707 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 3 |
| IRS990/VotingMembersIndependentCnt | 0 | 1 |
| IRS990/WebsiteAddressTxt | 0 | www.aceministries.com |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2017-02-10 21:41:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Esther Howard |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6156125200 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2017-12-07 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Accelerated Christian Education |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | Ministries Inc |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ACCE |
| ReturnHeader/Filer/EIN | 0 | 752819736 |
| ReturnHeader/Filer/PhoneNum | 0 | 6156125200 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | Attn Accounting PO Box 2707 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Hendersonville |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | TN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 370772707 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 1E1AD3DFF011855C01868D2FB2713D0D91B47F3E |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 47.187.106.102 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2017-12-07 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | CS |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 21:47:37 |
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Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.