Civic Intelligence

Accelerated Christian Education Ministries Inc.

990 • Fiscal year 2018 • EIN 75-2819736

Jul 01, 2017 to Jun 30, 2018 • Filed on Feb 07, 2019

Attn Accounting PO Box 2707Hendersonville, TN 37077-2707

(615) 612-5200

Siviq Scores

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

Liabilities / Assets

29th percentile

0.06x

Higher debt load relative to assets than 29% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

52nd percentile

0.25x

Higher debt load relative to revenue than 52% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Net Margin

68th percentile

10%

Higher net margin than 68% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

33rd percentile

$130,067

Higher top officer pay than 33% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Asset Growth

39th percentile

-0.5%

Faster asset growth than 39% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

24th percentile

-5.5%

Faster revenue growth than 24% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Assets

Down

$10,014,093

Down $51,066 (-0.5%) from 2017

Net Assets

Up

$9,429,707

Up $30,809 (+0.3%) from 2017

Liabilities

Down

$584,386

Down $81,875 (-12%) from 2017

Revenue

Down

$2,361,175

Down $137,201 (-5.5%) from 2017

Expenses

Down

$2,123,097

Down $108,455 (-4.9%) from 2017

Net Income

Down

$238,078

Down $28,746 (-11%) from 2017

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $5,197,636Liabilities 2011: $550,063Net Assets 2011: $4,647,5732011Assets 2012: $6,227,032Liabilities 2012: $499,060Net Assets 2012: $5,727,9722012Assets 2013: $7,073,279Liabilities 2013: $478,855Net Assets 2013: $6,594,4242013Assets 2014: $8,016,202Liabilities 2014: $492,913Net Assets 2014: $7,523,2892014Assets 2015: $8,848,744Liabilities 2015: $548,544Net Assets 2015: $8,300,2002015Assets 2016: $9,667,371Liabilities 2016: $535,297Net Assets 2016: $9,132,0742016Assets 2017: $10,065,159Liabilities 2017: $666,261Net Assets 2017: $9,398,8982017Assets 2018: $10,014,093Liabilities 2018: $584,386Net Assets 2018: $9,429,7072018Assets 2019: $10,609,708Liabilities 2019: $659,948Net Assets 2019: $9,949,7602019Assets 2020: $11,044,227Liabilities 2020: $716,508Net Assets 2020: $10,327,7192020Assets 2021: $11,789,649Liabilities 2021: $793,645Net Assets 2021: $10,996,0042021Assets 2022: $12,373,183Liabilities 2022: $736,091Net Assets 2022: $11,637,0922022Assets 2023: $12,829,360Liabilities 2023: $788,055Net Assets 2023: $12,041,3052023Assets 2024: $12,804,178Liabilities 2024: $699,088Net Assets 2024: $12,105,0902024

Highlighted filing

2018

Assets$10,014,093
Liabilities$584,386
Net Assets$9,429,707

Operations Trend

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

$3.0M$2.0M$1.0M$0Revenue 2011: $1,980,649Expenses 2011: $1,352,773Net Income 2011: $627,8762011Expenses 2012: $1,293,6202012Expenses 2013: $1,410,8232013Revenue 2014: $2,497,710Expenses 2014: $1,568,847Net Income 2014: $928,8632014Revenue 2015: $2,470,688Expenses 2015: $1,693,778Net Income 2015: $776,9102015Revenue 2016: $2,710,253Expenses 2016: $1,878,378Net Income 2016: $831,8752016Revenue 2017: $2,498,376Expenses 2017: $2,231,552Net Income 2017: $266,8242017Revenue 2018: $2,361,175Expenses 2018: $2,123,097Net Income 2018: $238,0782018Revenue 2019: $2,606,961Expenses 2019: $2,086,908Net Income 2019: $520,0532019Revenue 2020: $2,584,717Expenses 2020: $2,206,758Net Income 2020: $377,9592020Revenue 2021: $2,836,519Expenses 2021: $2,168,234Net Income 2021: $668,2852021Revenue 2022: $2,828,064Expenses 2022: $2,080,848Net Income 2022: $747,2162022Revenue 2023: $2,469,210Expenses 2023: $2,044,582Net Income 2023: $424,6282023Revenue 2024: $2,465,320Expenses 2024: $2,427,597Net Income 2024: $37,7232024

Highlighted filing

2018

Revenue$2,361,175
Expenses$2,123,097
Net Income$238,078
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Feb 7, 2019
Return Version
2017v2.3
Gross Receipts
$2,900,654
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,165,204$4,277,589▲ $112,385
Cash and Non-Interest-Bearing Accounts$3,621,039$3,505,593▼ $115,446
Land, Buildings, and Equipment, Net$1,817,658$1,817,658→ $0
Accounts Receivable$461,258$413,253▼ $48,005
Total Assets$10,065,159$10,014,093▼ $51,066
Liabilities
Deferred Revenue$478,506$488,976▲ $10,470
Accounts Payable and Accrued Expenses$187,755$95,410▼ $92,345
Total Liabilities$666,261$584,386▼ $81,875
Net Assets / Fund Balance
Unrestricted Net Assets$9,338,898$9,383,707▲ $44,809
Temporarily Rstr Net Assets$60,000$46,000▼ $14,000
Total Net Assets Fund Balance$9,398,898$9,429,707▲ $30,809
Total Liabilities and Net Assets / Fund Balance$10,065,159$10,014,093▼ $51,066

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,817,658-$1,817,658
Equipment$0$18,111$18,111
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Esther HowardPresident/directorPT$130,067$130,067
Scott SpencerExecutive Director of FinancePT$106,274$106,274
Florence HesterSecretary/directorPT$58,759$58,759
Revenue and Support

Revenue Composition

Contributions and Grants
$25,211
Program Service Revenue
$1,591,177
Investment Income
$10,666
Other Revenue
$734,121
All Other Contributions
$25,211
Change in Net Assets
$238,078

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,361,174
Revenue Not Reported on Financial Statements
$1
Revenue Not Reported on Form 990
$539,479
Other Revenue Adjustments
$1
Total Revenue per Audited Statements
$2,900,653
Total Revenue per Form 990
$2,361,175
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,316,354
Salaries, Compensation, and Employee Benefits$806,743
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$689,036--$689,036
Fees for Services Management$598,064--$598,064
Occupancy$134,853--$134,853
All Other Expenses$130,355--$130,355
Insurance$94,528--$94,528
Other Employee Benefits$62,564--$62,564
Other Expenses$57,032--$57,032
Payroll Taxes$55,143--$55,143
Fees for Services Accounting$16,324--$16,324
Conferences and Meetings$14,987--$14,987
Travel$14,956--$14,956
Office Expenses$11,238--$11,238
Advertising$2,844--$2,844
Fees for Services Legal$653--$653
Total Functional Expenses$2,123,097$0$0$2,123,097

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,662,575
Total Expenses per Form 990$2,123,097
Expenses per Audited Statements$2,123,096
Expenses Not Reported on Form 990$539,479
Expenses Not Reported on Financial Statements$1
Other Expense Adjustments$1
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$9,258
Fundraising Direct Expenses$3,517
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
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with family members
Yes
Business relationship with organization members
Yes
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

Governance Explanations

Form 990, Part VI, Section A, Line 2

Business relationship florence hester is employed by accelerated christian education inc. Which is solely owned by esther howard, therefore, they have a business relationship.

Form 990, Part VI, Section B, Line 11B

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.

Form 990, Part VI, Section C, Line 19

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.

FORM 990, PART VI, SECTION A, LINE 9: DIRECTOR ADDRESS

Herb ratje 15887 sechon line rd. Elkmont al, 35620

FORM 990, PART VII, SECTION A, LINE 1A(B): AVERAGE HOURS PER WEEK

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.

Filing and Contact Details

Filer

Filer Name
Accelerated Christian Education
EIN
75-2819736
Phone
6156125200
Address
ATTN ACCOUNTING PO BOX 2707, HENDERSONVILLE, TN 37077-2707

Signing Officer

Name
Esther Howard
Title
President
Phone
6156125200
Signed
2019-02-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Esther Howard
Formed
1999
Legal Domicile
TX
Voting Board Members
3
Independent Board Members
1
Employees
40
Volunteers
0

Preparer

Firm
Birdsong Adams Knight Carroll Llp
Address
7557 RAMBLER ROAD SUITE 560, DALLAS, TX 75231
Preparer
Michael Carroll
Phone
9728844720
Supplemental Narrative

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Cost of curriculum included on line 1 535,962. Fundraising expenses included on line 1 3,517.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

ROUNDING 1.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Cost of curriculum included on line 1 535,962. Fundraising expenses included on line 1 3,517.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

ROUNDING 1.

Raw XML AppendixShowing 400 of 414 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0187755
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt095410
IRS990/AccountsReceivableGrp/BOYAmt0461258
IRS990/AccountsReceivableGrp/EOYAmt0413253
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0ORGANIZED 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/ProgramServicesAmt02844
IRS990/AdvertisingGrp/TotalAmt02844
IRS990/AllOtherContributionsAmt025211
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0130355
IRS990/AllOtherExpensesGrp/TotalAmt0130355
IRS990/AnnualDisclosureCoveredPrsnInd00
IRS990/AuditCommitteeInd00
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0FLORENCE HESTER
IRS990/BooksInCareOfDetail/PhoneNum06156125200
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0130 MAPLE DRIVE NORTH
IRS990/BooksInCareOfDetail/USAddress/CityNm0HENDERSONVILLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd037075
IRS990/BusinessRlnWithFamMemInd01
IRS990/BusinessRlnWithOfficerEntInd01
IRS990/BusinessRlnWithOrgMemInd01
IRS990/CashNonInterestBearingGrp/BOYAmt03621039
IRS990/CashNonInterestBearingGrp/EOYAmt03505593
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt014987
IRS990/ConferencesMeetingsGrp/TotalAmt014987
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CostOfGoodsSoldAmt0535962
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt025211
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt010666
IRS990/CYOtherExpensesAmt01316354
IRS990/CYOtherRevenueAmt0734121
IRS990/CYProgramServiceRevenueAmt01591177
IRS990/CYRevenuesLessExpensesAmt0238078
IRS990/CYSalariesCompEmpBnftPaidAmt0806743
IRS990/CYTotalExpensesAmt02123097
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02361175
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0478506
IRS990/DeferredRevenueGrp/EOYAmt0488976
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0OPERATED A PRIVATE CHRISTIAN SCHOOL IN TENNESSEE AND THE DISTANCE LEARNING ACADEMY FOR THE 2017-2018 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 12% OF EXPENSES.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt040
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt02123097
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt016324
IRS990/FeesForServicesAccountingGrp/TotalAmt016324
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt0653
IRS990/FeesForServicesLegalGrp/TotalAmt0653
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt0598064
IRS990/FeesForServicesManagementGrp/TotalAmt0598064
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt06.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt16.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt26.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt09259
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt13663
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt213370
IRS990/Form990PartVIISectionAGrp/PersonNm0FLORENCE HESTER
IRS990/Form990PartVIISectionAGrp/PersonNm1ESTHER HOWARD
IRS990/Form990PartVIISectionAGrp/PersonNm2SCOTT SPENCER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt049500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1126404
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt292904
IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY/DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT/DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2EXECUTIVE DIR OF FINANCE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01999
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingDirectExpensesAmt03517
IRS990/FundraisingGrossIncomeAmt09258
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt02900654
IRS990/GrossSalesOfInventoryAmt01190210
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt01
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt094528
IRS990/InsuranceGrp/TotalAmt094528
IRS990/InvestmentIncomeGrp/ExclusionAmt010666
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt010666
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt04165204
IRS990/InvestmentsPubTradedSecGrp/EOYAmt04277589
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt018111
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01817658
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01817658
IRS990/LandBldgEquipCostOrOtherBssAmt01835769
IRS990/LegalDomicileStateCd0TX
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE ORGANIZATION'S MISSION IS TO OPERATE A PRIVATE ELEMENTARY AND SECONDARY SCHOOL TO PROVIDE A BIBLICALLY BASED EDUCATION IN ALL BRANCHES OF KNOWLEDGE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt09398898
IRS990/NetAssetsOrFundBalancesEOYAmt09429707
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt05741
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt05741
IRS990/NetIncomeOrLossGrp/ExclusionAmt0654248
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0654248
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0134853
IRS990/OccupancyGrp/TotalAmt0134853
IRS990/OfficeExpensesGrp/ProgramServicesAmt011238
IRS990/OfficeExpensesGrp/TotalAmt011238
IRS990/OfficerMailingAddressInd01
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt062564
IRS990/OtherEmployeeBenefitsGrp/TotalAmt062564
IRS990/OtherExpensesGrp/Desc0CURRICULUM CONTRIBUTION
IRS990/OtherExpensesGrp/Desc1BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/Desc2BANK CHARGES
IRS990/OtherExpensesGrp/Desc3POSTAGE/SHIPPING
IRS990/OtherExpensesGrp/ProgramServicesAmt089995
IRS990/OtherExpensesGrp/ProgramServicesAmt175691
IRS990/OtherExpensesGrp/ProgramServicesAmt274834
IRS990/OtherExpensesGrp/ProgramServicesAmt357032
IRS990/OtherExpensesGrp/TotalAmt089995
IRS990/OtherExpensesGrp/TotalAmt175691
IRS990/OtherExpensesGrp/TotalAmt274834
IRS990/OtherExpensesGrp/TotalAmt357032
IRS990/OtherRevenueMiscGrp/BusinessCd0611600
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt074132
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt074132
IRS990/OtherRevenueTotalAmt074132
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0689036
IRS990/OtherSalariesAndWagesGrp/TotalAmt0689036
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt055143
IRS990/PayrollTaxesGrp/TotalAmt055143
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ESTHER HOWARD
IRS990/PriorPeriodAdjustmentsAmt0-207269
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01591177
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01591177
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt042176
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt013761
IRS990/PYOtherExpensesAmt01448673
IRS990/PYOtherRevenueAmt0830998
IRS990/PYProgramServiceRevenueAmt01611441
IRS990/PYRevenuesLessExpensesAmt0266824
IRS990/PYSalariesCompEmpBnftPaidAmt0782879
IRS990/PYTotalExpensesAmt02231552
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02498376
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0238078
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01591177
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt018111
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt018111
IRS990ScheduleD/ExpensesNotReportedAmt0539479
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt01
IRS990ScheduleD/ExpensesSubtotalAmt02123096
IRS990ScheduleD/LandGrp/BookValueAmt01817658
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01817658
IRS990ScheduleD/OtherExpensesIncludedAmt0539479
IRS990ScheduleD/OtherExpensesNotIncludedAmt01
IRS990ScheduleD/OtherRevenueAmt0539479
IRS990ScheduleD/OtherRevenuesNotIncludedAmt01
IRS990ScheduleD/RevenueNotReportedAmt0539479
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt01
IRS990ScheduleD/RevenueSubtotalAmt02361174
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0COST OF CURRICULUM INCLUDED ON LINE 1 535,962. FUNDRAISING EXPENSES INCLUDED ON LINE 1 3,517.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ROUNDING 1.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2COST OF CURRICULUM INCLUDED ON LINE 1 535,962. FUNDRAISING EXPENSES INCLUDED ON LINE 1 3,517.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3ROUNDING 1.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01817658
IRS990ScheduleD/TotalExpensesPerForm990Amt02123097
IRS990ScheduleD/TotalRevenuePerForm990Amt02361175
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02900653
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02662575
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ACEM 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 18, 2018 IN THE HENDERSONVILLE STANDARD, A HENDERSONVILLE, 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/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0SEE PART V
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SEE PART V
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0SEE PART V
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0(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/FormAndLineReferenceDesc0PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS:
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BUSINESS 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/ExplanationTxt1REVIEW 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/ExplanationTxt2THE 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/ExplanationTxt3HERB RATJE 15887 SECHON LINE RD. ELKMONT AL, 35620
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ESTHER 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/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 9: DIRECTOR ADDRESS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VII, SECTION A, LINE 1A(B): AVERAGE HOURS PER WEEK
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0751390964
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0TX
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0EDUCATION
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0ACCELERATED CHRISTIAN EDUCATION INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0PO BOX 2707
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0HENDERSONVILLE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0TN
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd037077
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd01
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt060000
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt046000
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt010065159
IRS990/TotalAssetsEOYAmt010014093
IRS990/TotalAssetsGrp/BOYAmt010065159
IRS990/TotalAssetsGrp/EOYAmt010014093
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt025211
IRS990/TotalEmployeeCnt040
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02123097
IRS990/TotalFunctionalExpensesGrp/TotalAmt02123097
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0666261
IRS990/TotalLiabilitiesEOYAmt0584386
IRS990/TotalLiabilitiesGrp/BOYAmt0666261
IRS990/TotalLiabilitiesGrp/EOYAmt0584386
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt09398898
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt09429707
IRS990/TotalOtherCompensationAmt026292
IRS990/TotalProgramServiceExpensesAmt02123097
IRS990/TotalProgramServiceRevenueAmt01591177
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0670655
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01665309
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02361175
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt010065159
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt010014093
IRS990/TotReportableCompRltdOrgAmt0268808
IRS990/TravelGrp/ProgramServicesAmt014956
IRS990/TravelGrp/TotalAmt014956
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt09338898
IRS990/UnrestrictedNetAssetsGrp/EOYAmt09383707
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 2707
IRS990/USAddress/CityNm0HENDERSONVILLE
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd0370772707
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0WWW.ACEMINISTRIES.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ESTHER HOWARD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06156125200
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-02-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ACCELERATED CHRISTIAN EDUCATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0MINISTRIES INC
ReturnHeader/Filer/BusinessNameControlTxt0ACCE
ReturnHeader/Filer/EIN0752819736
ReturnHeader/Filer/PhoneNum06156125200
ReturnHeader/Filer/USAddress/AddressLine1Txt0ATTN ACCOUNTING PO BOX 2707
ReturnHeader/Filer/USAddress/CityNm0HENDERSONVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd0370772707
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0144D87BE171B1D7667B6BCA60D9244B91EACCFD8
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0199.227.127.34
ReturnHeader/FilingSecurityInformation/IPDt02019-02-07
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS

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.$12.8$0.70$12.1$2.47$2.43$0.04
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.8$0.79$12.0$2.47$2.04$0.42
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.4$0.74$11.6$2.83$2.08$0.75
2021Detailed filing. Detailed filing data is available for this year.$11.8$0.79$11.0$2.84$2.17$0.67
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.0$0.72$10.3$2.58$2.21$0.38
2019Detailed filing. Detailed filing data is available for this year.$10.6$0.66$9.95$2.61$2.09$0.52
2018Detailed filing. Detailed filing data is available for this year.$10.0$0.58$9.43$2.36$2.12$0.24
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.1$0.67$9.40$2.50$2.23$0.27
2016Detailed filing. Detailed filing data is available for this year.$9.67$0.54$9.13$2.71$1.88$0.83
2015Detailed filing. Detailed filing data is available for this year.$8.85$0.55$8.30$2.47$1.69$0.78
2014Detailed filing. Detailed filing data is available for this year.$8.02$0.49$7.52$2.50$1.57$0.93
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.07$0.48$6.59$1.41
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.23$0.50$5.73$1.29
2011Summary only. Only limited summary data is available for this year.$5.20$0.55$4.65$1.98$1.35$0.63