Civic Intelligence

St. Michael Academy

990 • Fiscal year 2023 • EIN 83-1363787

Jul 01, 2022 to Jun 30, 2023 • Filed on Dec 12, 2023

Organization ProfileWWW.STMICHAELCHESTERTON.ORG
2225 Summit Park DrivePetoskey, MI 49770

(231) 881-9025

Siviq Scores

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

Liabilities / Assets

98th percentile

2.18x

Higher debt load relative to assets than 98% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

83rd percentile

0.35x

Higher debt load relative to revenue than 83% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

73rd percentile

20%

Higher net margin than 73% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

99th percentile

700%

Faster asset growth than 99% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

58th percentile

14%

Faster revenue growth than 58% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets98th percentile

Assets

Flat

$135,299

Flat from 2023

Net Assets

Flat

-$160,158

Flat from 2023

Liabilities

Flat

$295,457

Flat from 2023

Revenue And Expenses
Liabilities / Revenue83rd percentileNet Margin73rd percentile

Revenue

Flat

$834,143

Flat from 2023

Expenses

Flat

$671,072

Flat from 2023

Net Income

Flat

$163,071

Flat from 2023

Historical Trend

Balance Sheet Trend

Asset Growth99th percentile

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

$1.0M$500K$0-$500K-$1.0MAssets 2019: $9,845Liabilities 2019: $219,426Net Assets 2019: -$209,5812019Assets 2020: -$55,372Liabilities 2020: $544,418Net Assets 2020: -$599,7902020Assets 2021: $4,161Liabilities 2021: $555,668Net Assets 2021: -$551,5072021Assets 2022: $16,906Liabilities 2022: $235,364Net Assets 2022: -$218,4582022Assets 2023: $135,299Liabilities 2023: $295,457Net Assets 2023: -$160,1582023Assets 2023: $135,299Liabilities 2023: $295,457Net Assets 2023: -$160,1582023Assets 2024: $117,081Liabilities 2024: $246,142Net Assets 2024: -$129,0612024

Highlighted filing

2023

Assets$135,299
Liabilities$295,457
Net Assets-$160,158
Open 2023 Filing

Operations Trend

Revenue Growth58th percentile

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

$1.0M$500K$0-$500KRevenue 2019: $447,083Expenses 2019: $539,898Net Income 2019: -$92,8152019Revenue 2020: $404,632Expenses 2020: $791,777Net Income 2020: -$387,1452020Revenue 2021: $811,648Expenses 2021: $760,366Net Income 2021: $51,2822021Revenue 2022: $731,496Expenses 2022: $399,109Net Income 2022: $332,3872022Revenue 2023: $834,143Expenses 2023: $671,072Net Income 2023: $163,0712023Revenue 2023: $834,143Expenses 2023: $671,072Net Income 2023: $163,0712023Revenue 2024: $675,067Expenses 2024: $644,103Net Income 2024: $30,9642024

Highlighted filing

2023

Revenue$834,143
Expenses$671,072
Net Income$163,071
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Dec 12, 2023
Return Version
2022v5.0
Gross Receipts
$853,351
Mission and Program Overview

Mission

St. Michael academy (sma) is a non-public school that has met the adequacy requirements of the state board of education. The mission of sma is to prepare students for college and for life through the development of the whole person according to high standards of moral and intellectual excellence. It is the intent of st. Michael academy to engage exclusively in religious, educational and charitable activities. Sma follows a classical curriculum and grants high school diplomas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$52,709$125,710▲ $73,001
Cash and Non-Interest-Bearing Accounts$16,906$113,699▲ $96,793
Land, Buildings, and Equipment, Net-$21,600-
Total Assets$16,906$135,299▲ $118,393
Liabilities
Other Liabilities$131,217$140,444▲ $9,227
Deferred Revenue-$24,500-
Accounts Payable and Accrued Expenses$51,438$4,803▼ $46,635
Total Liabilities$235,364$295,457▲ $60,093
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-218,458$-160,158▲ $58,300
Total Net Assets Fund Balance$-218,458$-160,158▲ $58,300
Total Liabilities and Net Assets / Fund Balance$16,906$135,299▲ $118,393

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$21,600$2,400$24,000
Compensation and Service Providers
Top Officer Pay54th percentile

Board Members and Trustees

NameTitle
Joshua MercerPresident
Bret KeefeDirector
Gail KozlowskiDirector
Kendall HayesDirector
Steve PerraultDirector
Trisha ZybelSecretary
Julie WiemanTreasurer
Bryan NolanVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$615,589
Program Service Revenue
$118,058
Investment Income
$21
Other Revenue
$100,475
All Other Contributions
$583,022
Change in Net Assets
$163,071
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$465,646
Other Expenses$205,426
Total Fundraising Expense$22,002
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$371,356--$371,356
Occupancy$120,151--$120,151
Other Employee Benefits$63,975--$63,975
Office Expenses$38,170-$10,209$48,379
Payroll Taxes$30,315--$30,315
Advertising--$11,793$11,793
Travel$10,784--$10,784
Interest$6,219--$6,219
Insurance$3,683--$3,683
Depreciation Depletion$2,400--$2,400
Fees for Services Other$2,017--$2,017
Total Functional Expenses$649,070$0$22,002$671,072
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$79,743
Fundraising Direct Expenses$19,208
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$79,743$79,743$19,208$60,535
Total Events$79,743$79,743$19,208$60,535
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$52,709$125,710▲ $73,001
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Diocese Line of Credit$90,698
Payroll Liabilities$49,746
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“A draft copy of form 990 is presented to the board for review. Any questions are presented to the preparer, reconciled and approved for signature and filing.”

Form 990, Page 6, Part VI, Line 19

“The governing documents of sma are made available upon receipt of any reasonable request.”

Filing and Contact Details

Filer

Filer Name
St Michael Academy
EIN
83-1363787
Phone
2318819025
Address
2225 SUMMIT PARK DRIVE, PETOSKEY, MI 49770

Signing Officer

Name
Joshua Mercer
Title
President
Phone
2318819025
Signed
2023-12-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julie Wieman
Formed
2013
Legal Domicile
Mi
Voting Board Members
8
Independent Board Members
8
Employees
18

Preparer

Firm
Crace CPA LLC
Address
9763 WESTPOINT DRIVE, INDIANAPOLIS, IN 46256
Preparer
Jason L Crace CPA
Phone
3179913322
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“St. Michael academy (sma) is a non-public school that has met the adequacy requirements of the state board of education. The mission of sma is to prepare students for college and for life through the development of the whole person according to high standards of moral and intellectual excellence. It is the intent of st. Michael academy to engage exclusively in religious, educational and charitable activities. Sma follows a classical curriculum and grants high school diplomas.”

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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SMA APPLICATION PACKET CONTAINS A RACIALLY NONDISCRIMINATORY POLICY, AS DOES OUR ANNUAL NEWSPAPER ADVERTISEMENT DURING CATHOLIC SCHOOLS WEEK.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ST. MICHAEL ACADEMY (SMA) IS A NON-PUBLIC SCHOOL THAT HAS MET THE ADEQUACY REQUIREMENTS OF THE STATE BOARD OF EDUCATION. THE MISSION OF SMA IS TO PREPARE STUDENTS FOR COLLEGE AND FOR LIFE THROUGH THE DEVELOPMENT OF THE WHOLE PERSON ACCORDING TO HIGH STANDARDS OF MORAL AND INTELLECTUAL EXCELLENCE. IT IS THE INTENT OF ST. MICHAEL ACADEMY TO ENGAGE EXCLUSIVELY IN RELIGIOUS, EDUCATIONAL AND CHARITABLE ACTIVITIES. SMA FOLLOWS A CLASSICAL CURRICULUM AND GRANTS HIGH SCHOOL DIPLOMAS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A DRAFT COPY OF FORM 990 IS PRESENTED TO THE BOARD FOR REVIEW. ANY QUESTIONS ARE PRESENTED TO THE PREPARER, RECONCILED AND APPROVED FOR SIGNATURE AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING DOCUMENTS OF SMA ARE MADE AVAILABLE UPON RECEIPT OF ANY REASONABLE REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/PreparerPersonGrp/PreparationDt02023-12-29
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ReturnHeader/ReturnTs02023-12-29T09:59:24-05:00
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ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$135,299
Liabilities
$295,457
Net assets
-$160,158
Revenue
$834,143
Expenses
$671,072
Net income
$163,071
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Summary only. Only limited summary data is available for this year.$1.17$2.46$1.29$6.75$6.44$0.31
2023Detailed filing. Detailed filing data is available for this year.$1.35$2.95$1.60$8.34$6.71$1.63
2023Summary only. Only limited summary data is available for this year.$1.35$2.95$1.60$8.34$6.71$1.63
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$2.35$2.18$7.31$3.99$3.32
2021Summary only. Only limited summary data is available for this year.$0.04$5.56$5.52$8.12$7.60$0.51
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.55$5.44$6.00$4.05$7.92$3.87
2019Summary only. Only limited summary data is available for this year.$0.10$2.19$2.10$4.47$5.40$0.93