Civic Intelligence

St. Michael Academy

990 • Fiscal year 2024 • EIN 83-1363787

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 14, 2024

Organization ProfileWWW.STMICHAELCHESTERTON.ORG
PO Box 428Petoskey, MI 49770

(231) 489-3302

Siviq Scores

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

Liabilities / Assets

98th percentile

2.10x

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

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

84th percentile

0.36x

Higher debt load relative to revenue than 84% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

50th percentile

4.6%

Higher net margin than 50% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

15th percentile

-13%

Faster asset growth than 15% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

17th percentile

-19%

Faster revenue growth than 17% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets98th percentile

Assets

Flat

$117,081

Flat from 2024

Net Assets

Flat

-$129,061

Flat from 2024

Liabilities

Flat

$246,142

Flat from 2024

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin50th percentile

Revenue

Flat

$675,067

Flat from 2024

Expenses

Flat

$644,103

Flat from 2024

Net Income

Flat

$30,964

Flat from 2024

Historical Trend

Balance Sheet Trend

Asset Growth15th 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 2024: $117,081Liabilities 2024: $246,142Net Assets 2024: -$129,0612024Assets 2024: $117,081Liabilities 2024: $246,142Net Assets 2024: -$129,0612024

Highlighted filing

2024

Assets$117,081
Liabilities$246,142
Net Assets-$129,061
Open 2024 Filing

Operations Trend

Revenue Growth17th 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 2024: $675,067Expenses 2024: $644,103Net Income 2024: $30,9642024Revenue 2024: $675,067Expenses 2024: $644,103Net Income 2024: $30,9642024

Highlighted filing

2024

Revenue$675,067
Expenses$644,103
Net Income$30,964
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 14, 2024
Return Version
2023v5.0
Gross Receipts
$675,067
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$125,710$113,210▼ $12,500
Land, Buildings, and Equipment, Net$21,600$107,359▲ $85,759
Cash and Non-Interest-Bearing Accounts$113,699$9,722▼ $103,977
Total Assets$135,299$117,081▼ $18,218
Liabilities
Other Liabilities$140,444$129,567▼ $10,877
Deferred Revenue$24,500--
Accounts Payable and Accrued Expenses$4,803$3,365▼ $1,438
Total Liabilities$295,457$246,142▼ $49,315
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-160,158$-129,061▲ $31,097
Total Net Assets Fund Balance$-160,158$-129,061▲ $31,097
Total Liabilities and Net Assets / Fund Balance$135,299$117,081▼ $18,218

Asset Categories

AssetBook ValueDepreciationBasis
Land$90,559-$90,559
Other Land Buildings$16,800$7,200$24,000
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
Joshua MercerPresident
Bonnie WeisburgDirector
Kendall HayesDirector
David SlifkaSecretary
Bret KeefeTreasurer
Steve PerreaultVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$493,039
Program Service Revenue
$180,723
Investment Income
$10
Other Revenue
$1,295
All Other Contributions
$493,039
Change in Net Assets
$30,964
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$484,453
Other Expenses$159,650
Total Fundraising Expense$14,423
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$386,337--$386,337
Other Employee Benefits$66,187--$66,187
Office Expenses$51,726-$9,235$60,961
Occupancy$56,179--$56,179
Payroll Taxes$31,929--$31,929
Fees for Services Other$8,826--$8,826
Travel$8,566--$8,566
Insurance$6,990--$6,990
Other Expenses$5,868--$5,868
Advertising--$5,188$5,188
Depreciation Depletion$4,800--$4,800
Interest$2,272--$2,272
Total Functional Expenses$629,680$0$14,423$644,103
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$125,710$113,210▼ $12,500
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Diocese Line of Credit$76,111
Payroll Liabilities$53,456
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
2314893302
Address
PO BOX 428, PETOSKEY, MI 49770

Signing Officer

Name
Joshua Mercer
Title
President
Phone
2318819025
Signed
2024-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bret Keefe
Formed
2013
Legal Domicile
Mi
Voting Board Members
6
Independent Board Members
6
Employees
15

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/BuildTS02024-10-15 13:58:12Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0JOSHUA MERCER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02318819025
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ST MICHAEL ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0STMI
ReturnHeader/Filer/EIN0831363787
ReturnHeader/Filer/PhoneNum02314893302
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ReturnHeader/Filer/USAddress/CityNm0PETOSKEY
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0INDIANAPOLIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd046256
ReturnHeader/PreparerPersonGrp/PhoneNum03179913322
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JASON L CRACE CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-11-14T17:05:17-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$117,081
Liabilities
$246,142
Net assets
-$129,061
Revenue
$675,067
Expenses
$644,103
Net income
$30,964
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.17$2.46$1.29$6.75$6.44$0.31
2024Summary only. Only limited summary data is available for this year.$1.17$2.46$1.29$6.75$6.44$0.31
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