Civic Intelligence

Spirit and Grace Academy

EIN 87-4569459 • 501(c)3 • Elkhorn, NE

Profile

Spirit and grace academy seeks to live and teach in accordance with the faith taught by the catholic church's magisterium and the catechism of the catholic church

20950 State StreetElkhorn, NE 68022

spiritandgraceacademy.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

99th percentile

15.18x

Higher debt load relative to assets than 99% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

99th percentile

14.91x

Higher debt load relative to revenue than 99% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

6th percentile

-263%

Higher net margin than 6% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

21st percentile

-45%

Faster asset growth than 21% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

14th percentile

-64%

Faster revenue growth than 14% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$226,862

Down $183,395 (-45%) from 2024

Liabilities

Up

$3,442,887

Up $423,645 (+14%) from 2024

Net Assets

Down

-$3,216,025

Down $607,040 (-23%) from 2024

Operations
Liabilities / Revenue99th percentileNet Margin6th percentile

Revenue

Down

$230,866

Down $401,824 (-64%) from 2024

Expenses

Down

$837,906

Down $777,816 (-48%) from 2024

Net Income

Up

-$607,040

Up $375,992 (+38%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth21st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$2.0M$0-$2.0M-$4.0MAssets 2022: $400,821Liabilities 2022: $1,043,710Net Assets 2022: -$642,8892022Assets 2023: $411,526Liabilities 2023: $2,037,479Net Assets 2023: -$1,625,9532023Assets 2024: $410,257Liabilities 2024: $3,019,242Net Assets 2024: -$2,608,9852024Assets 2025: $226,862Liabilities 2025: $3,442,887Net Assets 2025: -$3,216,0252025

Highlighted filing

2025

Assets$226,862
Liabilities$3,442,887
Net Assets-$3,216,025
Open 2025 Filing

Operations Trend

Revenue Growth14th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MRevenue 2022: $380,480Expenses 2022: $929,173Net Income 2022: -$548,6932022Revenue 2023: $466,986Expenses 2023: $1,450,050Net Income 2023: -$983,0642023Revenue 2024: $632,690Expenses 2024: $1,615,722Net Income 2024: -$983,0322024Revenue 2025: $230,866Expenses 2025: $837,906Net Income 2025: -$607,0402025

Highlighted filing

2025

Revenue$230,866
Expenses$837,906
Net Income-$607,040
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$226,862
Liabilities
$3,442,887
Net assets
-$3,216,025
Revenue
$230,866
Expenses
$837,906
Net income
-$607,040
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.23$3.44$3.22$0.23$0.84$0.61
2024Detailed filing. Detailed filing data is available for this year.$0.41$3.02$2.61$0.63$1.62$0.98
2023Detailed filing. Detailed filing data is available for this year.$0.41$2.04$1.63$0.47$1.45$0.98
2022Detailed filing. Detailed filing data is available for this year.$0.40$1.04$0.64$0.38$0.93$0.55
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Jun 30, 2025
Signed
Aug 14, 2025
Return Version
2024v5.2
Gross Receipts
$232,661
Mission and Program Overview

Mission

Spirit and grace academy seeks to live and teach in accordance with the faith taught by the catholic church's magisterium and the catechism of the catholic church

Spirit and grace academy seeks to live and teach in accordance with the faith taught by the catholic church's magisterium and the catechism of the catholic church.

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$3,008,884$3,349,786▲ $340,902
Cash and Non-Interest-Bearing Accounts$376,984$186,251▼ $190,733
Land, Buildings, and Equipment, Net$32,813$27,323▼ $5,490
Prepaid Expenses and Deferred Charges-$11,757-
Cap Stk Tr Prin Current Funds$6,883$6,883→ $0
Accounts Receivable$0$1,500▲ $1,500
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-2,615,868$-3,222,908▼ $607,040
Total Assets$410,257$226,862▼ $183,395
Other Assets Total$460$31▼ $429
Liabilities
Deferred Revenue-$76,022-
Other Liabilities$10,358$17,079▲ $6,721
Total Liabilities$3,019,242$3,442,887▲ $423,645
Net Assets / Fund Balance
Total Net Assets Fund Balance$-2,608,985$-3,216,025▼ $607,040
Total Liabilities and Net Assets / Fund Balance$410,257$226,862▼ $183,395

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$27,323$32,940$60,263
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Sam WagemanPresident
Kim HoogeveenVice President
Fr Benjamin BoydBoard Member
Theresa KinneyBoard Member
Charles Olson IiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$48,577
Program Service Revenue
$180,609
Investment Income
$1,223
Other Revenue
$457
All Other Contributions
$48,577
Change in Net Assets
$-607,040
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$711,703
Other Expenses$125,903
Grants and Similar Amounts Paid$300
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$658,188--$658,188
Occupancy$61,433--$61,433
Payroll Taxes$53,515--$53,515
Fees for Services Legal-$11,627-$11,627
All Other Expenses$8,234$1,540-$9,774
Depreciation Depletion$5,490--$5,490
Advertising$3,650--$3,650
Other Expenses$3,152--$3,152
Office Expenses$3,045--$3,045
Grants to Domestic Orgs$300--$300
Travel$236--$236
Total Functional Expenses$824,739$13,167$0$837,906
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$3,008,884$3,349,786▲ $340,902
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Cards$11,588
Uncategorized Asset$4,885
Payroll Taxes$603
Ne Unemployment Tax$3
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, Part VI, Section B, Line 11B

“The 990 will be provided to the board of directors prior to filing upon request.”

Form 990, Part VI, Section B, Line 12C

“Conflicts of interest are required to be disclosed at board meetings as per the written conflict of interest policy. Any conflicts are disclosed in board meeting minutes, and any member with a conflict of interest may not vote on any related issue. All officers, directors, employees, and volunteers are required to periodically complete a disclosure form documenting any possible conflicts of interest.”

Form 990, Part VI, Section C, Line 19

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Spirit and Grace Academy
EIN
87-4569459
Phone
4023909500
Address
20950 STATE STREET, ELKHORN, NE 68022

Signing Officer

Name
Sam Wageman
Title
President
Phone
8772303885
Signed
2025-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sam Wageman
Formed
2021
Legal Domicile
Ne
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
40

Preparer

Firm
Lutz and Company Pc
Address
13616 CALIFORNIA ST STE 300, OMAHA, NE 68154-5336
Preparer
Samantha Dennison
Phone
4024968800
Supplemental Narrative

Additional Explanations

FORM 990, PAGE 1, SECTION A:

“Change in accounting period - for the period 1/1/2025 - 6/30/2025. The organization has adopted a 6/30 year-end and therefore a short period return is being filed.”

Raw XML Appendix394 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/AccountsReceivableGrp/BOYAmt00
IRS990/AccountsReceivableGrp/EOYAmt01500
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0SPIRIT AND GRACE ACADEMY SEEKS TO LIVE AND TEACH IN ACCORDANCE WITH THE FAITH TAUGHT BY THE CATHOLIC CHURCH'S MAGISTERIUM AND THE CATECHISM OF THE CATHOLIC CHURCH.
IRS990/AdvertisingGrp/ProgramServicesAmt03650
IRS990/AdvertisingGrp/TotalAmt03650
IRS990/AllOtherContributionsAmt048577
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt01540
IRS990/AllOtherExpensesGrp/ProgramServicesAmt08234
IRS990/AllOtherExpensesGrp/TotalAmt09774
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0SAM WAGEMAN
IRS990/BooksInCareOfDetail/PhoneNum08772303885
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt020950 STATE STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0ELKHORN
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NE
IRS990/BooksInCareOfDetail/USAddress/ZIPCd068022
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt06883
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt06883
IRS990/CashNonInterestBearingGrp/BOYAmt0376984
IRS990/CashNonInterestBearingGrp/EOYAmt0186251
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CostOfGoodsSoldAmt01795
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt048577
IRS990/CYGrantsAndSimilarPaidAmt0300
IRS990/CYInvestmentIncomeAmt01223
IRS990/CYOtherExpensesAmt0125903
IRS990/CYOtherRevenueAmt0457
IRS990/CYProgramServiceRevenueAmt0180609
IRS990/CYRevenuesLessExpensesAmt0-607040
IRS990/CYSalariesCompEmpBnftPaidAmt0711703
IRS990/CYTotalExpensesAmt0837906
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0230866
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/EOYAmt076022
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt05490
IRS990/DepreciationDepletionGrp/TotalAmt05490
IRS990/Desc0ASSISTING PARENTS IN THE EDUCATION OF THEIR CHILDREN IN ACADEMICS, SPORTS, GENERAL LIFE SKILLS, AND OTHER EXTRA-CURRICULAR ACTIVITIES
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd01
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0824739
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt011627
IRS990/FeesForServicesLegalGrp/TotalAmt011627
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0SAM WAGEMAN
IRS990/Form990PartVIISectionAGrp/PersonNm1CHARLES OLSON II
IRS990/Form990PartVIISectionAGrp/PersonNm2FR BENJAMIN BOYD
IRS990/Form990PartVIISectionAGrp/PersonNm3KIM HOOGEVEEN
IRS990/Form990PartVIISectionAGrp/PersonNm4THERESA KINNEY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr02021
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantAmt0300
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt0300
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0300
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0232661
IRS990/GrossSalesOfInventoryAmt0888
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt01223
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01223
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt032940
IRS990/LandBldgEquipBasisNetGrp/BOYAmt032813
IRS990/LandBldgEquipBasisNetGrp/EOYAmt027323
IRS990/LandBldgEquipCostOrOtherBssAmt060263
IRS990/LegalDomicileStateCd0NE
IRS990/LoanOutstandingInd01
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt03008884
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt03349786
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0SPIRIT AND GRACE ACADEMY SEEKS TO LIVE AND TEACH IN ACCORDANCE WITH THE FAITH TAUGHT BY THE CATHOLIC CHURCH'S MAGISTERIUM AND THE CATECHISM OF THE CATHOLIC CHURCH
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0-2608985
IRS990/NetAssetsOrFundBalancesEOYAmt0-3216025
IRS990/NetIncomeOrLossGrp/ExclusionAmt0-907
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-907
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt061433
IRS990/OccupancyGrp/TotalAmt061433
IRS990/OfficeExpensesGrp/ProgramServicesAmt03045
IRS990/OfficeExpensesGrp/TotalAmt03045
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0460
IRS990/OtherAssetsTotalGrp/EOYAmt031
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0UTILITIES
IRS990/OtherExpensesGrp/Desc1STAFF DEVELOPMENT/APPRE
IRS990/OtherExpensesGrp/Desc2MEALS & ENTERTAINMENT
IRS990/OtherExpensesGrp/Desc3PAYROLL EXPENSES
IRS990/OtherExpensesGrp/ProgramServicesAmt016240
IRS990/OtherExpensesGrp/ProgramServicesAmt17945
IRS990/OtherExpensesGrp/ProgramServicesAmt23311
IRS990/OtherExpensesGrp/ProgramServicesAmt33152
IRS990/OtherExpensesGrp/TotalAmt016240
IRS990/OtherExpensesGrp/TotalAmt17945
IRS990/OtherExpensesGrp/TotalAmt23311
IRS990/OtherExpensesGrp/TotalAmt33152
IRS990/OtherLiabilitiesGrp/BOYAmt010358
IRS990/OtherLiabilitiesGrp/EOYAmt017079
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0INSURANCE CLIAIMS
IRS990/OtherRevenueMiscGrp/Desc1SUMMER CAMPS
IRS990/OtherRevenueMiscGrp/ExclusionAmt01294
IRS990/OtherRevenueMiscGrp/ExclusionAmt170
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01294
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt170
IRS990/OtherRevenueTotalAmt01364
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0658188
IRS990/OtherSalariesAndWagesGrp/TotalAmt0658188
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt053515
IRS990/PayrollTaxesGrp/TotalAmt053515
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011757
IRS990/PrincipalOfficerNm0SAM WAGEMAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0180609
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0180609
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0316114
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt06095
IRS990/PYInvestmentIncomeAmt08214
IRS990/PYOtherExpensesAmt0291778
IRS990/PYOtherRevenueAmt0-4171
IRS990/PYProgramServiceRevenueAmt0312533
IRS990/PYRevenuesLessExpensesAmt0-983032
IRS990/PYSalariesCompEmpBnftPaidAmt01317849
IRS990/PYTotalExpensesAmt01615722
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0632690
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-607040
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0180609
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-2615868
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-3222908
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt027323
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt032940
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt060263
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt011588
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14885
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt23
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3603
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARDS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1UNCATEGORIZED ASSET
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2NE UNEMPLOYMENT TAX
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3PAYROLL TAXES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt027323
IRS990ScheduleD/TotalLiabilityAmt017079
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
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt03349786
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0OPERATIONAL EXPENSES
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt03000000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0SAM WAGEMAN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0PRESIDENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/TotalBalanceDueAmt03349786
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 WILL BE PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICTS OF INTEREST ARE REQUIRED TO BE DISCLOSED AT BOARD MEETINGS AS PER THE WRITTEN CONFLICT OF INTEREST POLICY. ANY CONFLICTS ARE DISCLOSED IN BOARD MEETING MINUTES, AND ANY MEMBER WITH A CONFLICT OF INTEREST MAY NOT VOTE ON ANY RELATED ISSUE. ALL OFFICERS, DIRECTORS, EMPLOYEES, AND VOLUNTEERS ARE REQUIRED TO PERIODICALLY COMPLETE A DISCLOSURE FORM DOCUMENTING ANY POSSIBLE CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CHANGE IN ACCOUNTING PERIOD - FOR THE PERIOD 1/1/2025 - 6/30/2025. THE ORGANIZATION HAS ADOPTED A 6/30 YEAR-END AND THEREFORE A SHORT PERIOD RETURN IS BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 1, SECTION A:
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt0SPIRIT AND GRACE ACADEMY
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0SAGA ELKHORN LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN0872405005
IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt0-3582082
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0NE
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0SCHOOL OPERATIONS
IRS990ScheduleR/IdDisregardedEntitiesGrp/TotalIncomeAmt0-648358
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt020950 STATE STREET
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm0ELKHORN
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd0NE
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd068022
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0410257
IRS990/TotalAssetsEOYAmt0226862
IRS990/TotalAssetsGrp/BOYAmt0410257
IRS990/TotalAssetsGrp/EOYAmt0226862
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt048577
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013167
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0824739
IRS990/TotalFunctionalExpensesGrp/TotalAmt0837906
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03019242
IRS990/TotalLiabilitiesEOYAmt03442887
IRS990/TotalLiabilitiesGrp/BOYAmt03019242
IRS990/TotalLiabilitiesGrp/EOYAmt03442887
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-2608985
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-3216025
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0824739
IRS990/TotalProgramServiceRevenueAmt0180609
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt01680
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0180609
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0230866
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0410257
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0226862
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0236
IRS990/TravelGrp/TotalAmt0236
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt020950 STATE STREET
IRS990/USAddress/CityNm0ELKHORN
IRS990/USAddress/StateAbbreviationCd0NE
IRS990/USAddress/ZIPCd068022
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0SPIRITANDGRACEACADEMY.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SAM WAGEMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08772303885
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPIRIT AND GRACE ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0SPIR
ReturnHeader/Filer/EIN0874569459
ReturnHeader/Filer/PhoneNum04023909500
ReturnHeader/Filer/USAddress/AddressLine1Txt020950 STATE STREET
ReturnHeader/Filer/USAddress/CityNm0ELKHORN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NE
ReturnHeader/Filer/USAddress/ZIPCd068022
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0470625816
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LUTZ AND COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt013616 CALIFORNIA ST STE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OMAHA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0681545336
ReturnHeader/PreparerPersonGrp/PhoneNum04024968800
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SAMANTHA DENNISON
ReturnHeader/ReturnTs02025-08-14T16:31:13-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.