Civic Intelligence

Christ Classical Academy Inc.

990 • Fiscal year 2019 • EIN 90-0172348

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 17, 2020

1983 Mahan DriveTallahassee, FL 32308

(850) 656-2373

Siviq Scores

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

Liabilities / Assets

29th percentile

0.01x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

20th percentile

0.01x

Higher debt load relative to revenue than 20% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

61st percentile

7.6%

Higher net margin than 61% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

45th percentile

$49,250

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

79th percentile

19%

Faster asset growth than 79% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

16th percentile

-18%

Faster revenue growth than 16% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$466,853

Up $75,687 (+19%) from 2018

Net Assets

Up

$460,971

Up $85,428 (+23%) from 2018

Liabilities

Down

$5,882

Down $9,741 (-62%) from 2018

Revenue

Down

$1,118,017

Down $238,480 (-18%) from 2018

Expenses

Down

$1,032,589

Down $215,643 (-17%) from 2018

Net Income

Down

$85,428

Down $22,837 (-21%) from 2018

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $256,431Liabilities 2011: -$2,667Net Assets 2011: $259,0982011Assets 2012: $258,942Liabilities 2012: -$1,242Net Assets 2012: $260,1842012Assets 2013: $280,934Liabilities 2013: -$8,657Net Assets 2013: $289,5912013Assets 2014: $290,458Liabilities 2014: -$8,751Net Assets 2014: $299,2092014Assets 2015: $363,607Liabilities 2015: -$7,013Net Assets 2015: $370,6202015Assets 2016: $290,478Liabilities 2016: $6,399Net Assets 2016: $284,0792016Assets 2017: $275,475Liabilities 2017: $8,197Net Assets 2017: $267,2782017Assets 2018: $391,166Liabilities 2018: $15,623Net Assets 2018: $375,5432018Assets 2019: $466,853Liabilities 2019: $5,882Net Assets 2019: $460,9712019Assets 2020: $451,535Liabilities 2020: $15,441Net Assets 2020: $436,0942020Assets 2021: $2,513,238Liabilities 2021: $1,684,894Net Assets 2021: $828,3442021Assets 2022: $2,762,426Liabilities 2022: $1,694,230Net Assets 2022: $1,068,1962022Assets 2023: $2,763,529Liabilities 2023: $1,723,049Net Assets 2023: $1,040,4802023Assets 2024: $3,140,328Liabilities 2024: $1,724,970Net Assets 2024: $1,415,3582024

Highlighted filing

2019

Assets$466,853
Liabilities$5,882
Net Assets$460,971

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $627,096Expenses 2011: $628,462Net Income 2011: -$1,3662011Revenue 2012: $656,769Expenses 2012: $651,326Net Income 2012: $5,4432012Revenue 2013: $718,376Expenses 2013: $689,602Net Income 2013: $28,7742013Revenue 2014: $923,553Expenses 2014: $752,133Net Income 2014: $171,4202014Revenue 2015: $1,020,016Expenses 2015: $909,007Net Income 2015: $111,0092015Revenue 2016: $1,134,829Expenses 2016: $1,195,087Net Income 2016: -$60,2582016Revenue 2017: $1,394,716Expenses 2017: $1,433,800Net Income 2017: -$39,0842017Revenue 2018: $1,356,497Expenses 2018: $1,248,232Net Income 2018: $108,2652018Revenue 2019: $1,118,017Expenses 2019: $1,032,589Net Income 2019: $85,4282019Revenue 2020: $1,363,811Expenses 2020: $1,221,466Net Income 2020: $142,3452020Revenue 2021: $1,866,794Expenses 2021: $1,487,055Net Income 2021: $379,7392021Revenue 2022: $2,036,956Expenses 2022: $1,797,102Net Income 2022: $239,8542022Revenue 2023: $1,008,224Expenses 2023: $1,035,940Net Income 2023: -$27,7162023Revenue 2024: $2,689,530Expenses 2024: $2,314,652Net Income 2024: $374,8782024

Highlighted filing

2019

Revenue$1,118,017
Expenses$1,032,589
Net Income$85,428
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 17, 2020
Return Version
2019v5.0
Gross Receipts
$1,122,329
Mission and Program Overview

Mission

Classical Christian Education for grades pre-school through eighth grade.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$375,543$460,971▲ $85,428
Land, Buildings, and Equipment, Net$260,799$263,417▲ $2,618
Cash and Non-Interest-Bearing Accounts$120,562$161,534▲ $40,972
Savings and Temporary Cash Investments$0$32,776▲ $32,776
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$391,166$466,853▲ $75,687
Other Assets Total$9,805$9,126▼ $679
Liabilities
Accounts Payable and Accrued Expenses$15,623$5,882▼ $9,741
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$15,623$5,882▼ $9,741
Net Assets / Fund Balance
Total Net Assets Fund Balance$375,543$460,971▲ $85,428
Total Liabilities and Net Assets / Fund Balance$391,166$466,853▲ $75,687

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$149,671$0$149,671
Other Land Buildings$113,746$0$113,746
Land$0-$0
Equipment$0$0$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Hope CarrasquillaPrincipalFT$49,250$49,250

Board Members and Trustees

NameTitle
Tony CorteseBoard Chair
Amanda AllenDirector
Greg GardnerDirector
James WacksmanDirector
Jennifer LynesDirector
Jon HallDirector
Lance OlimbDirector
Molly Kellogg-SchmauchDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$38,685
Program Service Revenue
$986,595
Investment Income
$158
Other Revenue
$92,579
All Other Contributions
$29,917
Change in Net Assets
$85,428
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$822,302
Other Expenses$210,287
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$637,204$0$0$637,204
Occupancy$137,596$0$0$137,596
Other Employee Benefits$78,940$0$0$78,940
Payroll Taxes$56,908$0$0$56,908
Current Officers, Directors, Trustees, and Key Employees$49,250$0$0$49,250
Insurance$11,219$0$0$11,219
Office Expenses$10,456$0$0$10,456
Information Technology$8,322$0$0$8,322
Other Expenses$8,022$0$0$8,022
Fees for Services Other$5,000$0$0$5,000
Fees for Services Accounting$3,508$0$0$3,508
Advertising$1,588$0$0$1,588
Total Functional Expenses$1,032,589$0$0$1,032,589
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$33,793
Fundraising Direct Expenses$4,312
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gladiator Challenge (Fun Run)$42,561$33,793$3,812$29,981
Total Events$42,561$33,793$4,312$29,481
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$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Section B, Line 11B

The Form 990 is review by the Finance Committee and full Board of Directors prior to submittal.

Part VI, Section C, Line 19

The Organization makes its governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Christ Classical Academy Inc
EIN
90-0172348
In Care Of
% Justin Hughes
Phone
8506562373
Address
1983 Mahan Drive, Tallahassee, FL 32308

Signing Officer

Name
Justin Hughes
Title
Head of School
Phone
8506562373
Signed
2020-11-17
Discuss with paid preparer
No

Organization Details

Principal Officer
Justin Hughes
Formed
2004
Legal Domicile
Fl
Voting Board Members
6
Independent Board Members
6
Employees
53
Volunteers
60
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0158
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt016
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0260799
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0263417
IRS990/LandBldgEquipCostOrOtherBssAmt0263417
IRS990/LegalDomicileStateCd0FL
IRS990/LoanOutstandingInd0false
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt00
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Classical Christian Education for grades pre-school through eighth grade.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt0375543
IRS990/NetAssetsOrFundBalancesEOYAmt0460971
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt029481
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt029481
IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeFromGamingGrp/ExclusionAmt00
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoncashContributionsAmt04435
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt00
IRS990/OccupancyGrp/ProgramServicesAmt0137596
IRS990/OccupancyGrp/TotalAmt0137596
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt010456
IRS990/OfficeExpensesGrp/TotalAmt010456
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt09805
IRS990/OtherAssetsTotalGrp/EOYAmt09126
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt078940
IRS990/OtherEmployeeBenefitsGrp/TotalAmt078940
IRS990/OtherExpensesGrp/Desc0Curriculum & Academic Supplies
IRS990/OtherExpensesGrp/Desc1Field Trips/Student Enrichment
IRS990/OtherExpensesGrp/Desc2Employee Expenses
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt016210
IRS990/OtherExpensesGrp/ProgramServicesAmt18366
IRS990/OtherExpensesGrp/ProgramServicesAmt28022
IRS990/OtherExpensesGrp/TotalAmt016210
IRS990/OtherExpensesGrp/TotalAmt18366
IRS990/OtherExpensesGrp/TotalAmt28022
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueMiscGrp/BusinessCd0611710
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0After care and Summer Camp
IRS990/OtherRevenueMiscGrp/Desc1Miscellaneous Revenue
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/ExclusionAmt10
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt062037
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt11061
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt062037
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11061
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
IRS990/OtherRevenueTotalAmt063098
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0637204
IRS990/OtherSalariesAndWagesGrp/TotalAmt0637204
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt056908
IRS990/PayrollTaxesGrp/TotalAmt056908
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Justin Hughes
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/Desc0Tuition and Application Fees
IRS990/ProgramServiceRevenueGrp/Desc1Other Fee Income
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0953421
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt133174
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0953421
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt133174
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0100960
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt037
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0225824
IRS990/PYOtherRevenueAmt0108138

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.14$1.72$1.42$2.69$2.31$0.37
2023Detailed filing. Detailed filing data is available for this year.$2.76$1.72$1.04$1.01$1.04$0.03
2022Detailed filing. Detailed filing data is available for this year.$2.76$1.69$1.07$2.04$1.80$0.24
2021Detailed filing. Detailed filing data is available for this year.$2.51$1.68$0.83$1.87$1.49$0.38
2020Detailed filing. Detailed filing data is available for this year.$0.45$0.02$0.44$1.36$1.22$0.14
2019Detailed filing. Detailed filing data is available for this year.$0.47$0.01$0.46$1.12$1.03$0.09
2018Detailed filing. Detailed filing data is available for this year.$0.39$0.02$0.38$1.36$1.25$0.11
2017Summary only. Only limited summary data is available for this year.$0.28$0.01$0.27$1.39$1.43$0.04
2016Summary only. Only limited summary data is available for this year.$0.29$0.01$0.28$1.13$1.20$0.06
2015Summary only. Only limited summary data is available for this year.$0.36$0.01$0.37$1.02$0.91$0.11
2014Summary only. Only limited summary data is available for this year.$0.29$0.01$0.30$0.92$0.75$0.17
2013Summary only. Only limited summary data is available for this year.$0.28$0.01$0.29$0.72$0.69$0.03
2012Summary only. Only limited summary data is available for this year.$0.26$0.00$0.26$0.66$0.65$0.01
2011Summary only. Only limited summary data is available for this year.$0.26$0.00$0.26$0.63$0.63$0.00