Civic Intelligence

The Salem Academy

990 • Fiscal year 2018 • EIN 93-0425880

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 05, 2018

Organization ProfileWWW.SALEMACADEMY.ORG

View Organization Page

942 Lancaster DriveSalem, OR 97301

(503) 378-1219

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.19x

Higher debt load relative to assets than 53% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

51st percentile

0.18x

Higher debt load relative to revenue than 51% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

34th percentile

-0.8%

Higher net margin than 34% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

28th percentile

$72,846

Higher top officer pay than 28% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

52nd percentile

2.2%

Faster asset growth than 52% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

28th percentile

-4.0%

Faster revenue growth than 28% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Up

$5,459,621

Up $117,617 (+2.2%) from 2017

Net Assets

Up

$4,437,067

Up $56,149 (+1.3%) from 2017

Liabilities

Up

$1,022,554

Up $61,468 (+6.4%) from 2017

Revenue And Expenses
Liabilities / Revenue51st percentileNet Margin34th percentile

Revenue

Down

$5,843,082

Down $242,410 (-4.0%) from 2017

Expenses

Down

$5,888,978

Down $126,903 (-2.1%) from 2017

Net Income

Down

-$45,896

Down $115,507 (-166%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth52nd percentile

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

$20M$15M$10M$5.0M$0Assets 2010: $6,375,751Liabilities 2010: $3,281,073Net Assets 2010: $3,094,6782010Assets 2011: $6,619,821Liabilities 2011: $3,768,412Net Assets 2011: $2,851,4092011Assets 2012: $6,624,714Liabilities 2012: $3,735,698Net Assets 2012: $2,889,0162012Assets 2013: $6,487,022Liabilities 2013: $3,024,254Net Assets 2013: $3,462,7682013Assets 2014: $5,960,233Liabilities 2014: $1,881,080Net Assets 2014: $4,079,1532014Assets 2015: $5,841,016Liabilities 2015: $1,717,533Net Assets 2015: $4,123,4832015Assets 2016: $5,719,820Liabilities 2016: $1,430,436Net Assets 2016: $4,289,3842016Assets 2017: $5,342,004Liabilities 2017: $961,086Net Assets 2017: $4,380,9182017Assets 2018: $5,459,621Liabilities 2018: $1,022,554Net Assets 2018: $4,437,0672018Assets 2019: $5,160,795Liabilities 2019: $1,082,766Net Assets 2019: $4,078,0292019Assets 2020: $5,707,404Liabilities 2020: $1,689,992Net Assets 2020: $4,017,4122020Assets 2021: $7,222,683Liabilities 2021: $1,092,314Net Assets 2021: $6,130,3692021Assets 2022: $8,184,722Liabilities 2022: $1,231,058Net Assets 2022: $6,953,6642022Assets 2023: $9,202,937Liabilities 2023: $1,318,481Net Assets 2023: $7,884,4562023Assets 2024: $15,565,284Liabilities 2024: $1,218,191Net Assets 2024: $14,347,0932024Assets 2025: $16,413,601Liabilities 2025: $1,246,600Net Assets 2025: $15,167,0012025

Highlighted filing

2018

Assets$5,459,621
Liabilities$1,022,554
Net Assets$4,437,067
Open 2018 Filing

Operations Trend

Revenue Growth28th percentile

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $3,736,3782010Expenses 2011: $4,742,1912011Expenses 2012: $4,946,8262012Expenses 2013: $4,614,1292013Revenue 2014: $6,305,913Expenses 2014: $5,706,974Net Income 2014: $598,9392014Revenue 2015: $5,803,009Expenses 2015: $5,714,052Net Income 2015: $88,9572015Revenue 2016: $6,288,363Expenses 2016: $6,049,394Net Income 2016: $238,9692016Revenue 2017: $6,085,492Expenses 2017: $6,015,881Net Income 2017: $69,6112017Revenue 2018: $5,843,082Expenses 2018: $5,888,978Net Income 2018: -$45,8962018Revenue 2019: $5,795,808Expenses 2019: $6,071,399Net Income 2019: -$275,5912019Revenue 2020: $5,664,542Expenses 2020: $5,721,144Net Income 2020: -$56,6022020Revenue 2021: $6,147,968Expenses 2021: $4,283,911Net Income 2021: $1,864,0572021Revenue 2022: $7,213,475Expenses 2022: $6,325,590Net Income 2022: $887,8852022Revenue 2023: $8,061,046Expenses 2023: $7,194,150Net Income 2023: $866,8962023Revenue 2024: $13,713,962Expenses 2024: $7,516,342Net Income 2024: $6,197,6202024Revenue 2025: $8,642,709Expenses 2025: $7,836,635Net Income 2025: $806,0742025

Highlighted filing

2018

Revenue$5,843,082
Expenses$5,888,978
Net Income-$45,896
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 5, 2018
Return Version
2017v2.3
Gross Receipts
$5,881,813
Mission and Program Overview

Mission

To provide an excellent education from a christ-centered, biblical perspective so that our students might know and serve god.

To provide an excellent education from a christ-centered, biblical perspective to students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,789,589$3,660,762▼ $128,827
Savings and Temporary Cash Investments$526,397$666,403▲ $140,006
Cash and Non-Interest-Bearing Accounts$514,178$498,452▼ $15,726
Investments in Publicly Traded Securities$340,189$380,179▲ $39,990
Pledges and Grants Receivable$12,468$89,418▲ $76,950
Accounts Receivable$73,290$80,288▲ $6,998
Inventories for Sale or Use$30,922$26,773▼ $4,149
Prepaid Expenses and Deferred Charges$240$560▲ $320
Total Assets$5,342,004$5,459,621▲ $117,617
Other Assets Total$54,731$56,786▲ $2,055
Liabilities
Accounts Payable and Accrued Expenses$500,591$531,426▲ $30,835
Deferred Revenue$434,336$459,943▲ $25,607
Escrow Account Liability$26,159$31,185▲ $5,026
Total Liabilities$961,086$1,022,554▲ $61,468
Net Assets / Fund Balance
Unrestricted Net Assets$4,280,143$4,274,350▼ $5,793
Temporarily Rstr Net Assets$100,775$162,717▲ $61,942
Total Net Assets Fund Balance$4,380,918$4,437,067▲ $56,149
Total Liabilities and Net Assets / Fund Balance$5,342,004$5,459,621▲ $117,617

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,428,520$2,566,970$4,995,490
Equipment$694,278$1,989,286$2,683,564
Land$537,964-$537,964
Compensation and Service Providers
Top Officer Pay28th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeff KlineDirector of FinanceFT$67,386$5,460$72,846
John TylerSuperintendentFT$30,646$2,275$32,921

Board Members and Trustees

NameTitle
Matthew BolesBoard Chair
Kevin CampbellVice Chair
Lori MuscuttTrustee
Randy LearnerTrustee
Timothy SinataraTrustee
Kirk LarsenSecretary
Nate CookeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$559,178
Program Service Revenue
$5,169,953
Investment Income
$-82
Other Revenue
$114,033
All Other Contributions
$511,163
Change in Net Assets
$-45,896

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded1$29,794Fair Market Value (FMV)
Other Non Cash Contri Table9$3,945-
Total Noncash Contributions10$33,739-

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,003,691
Revenue Not Reported on Financial Statements
$839,391
Revenue Not Reported on Form 990
$161,085
Other Revenue Adjustments
$836,214
Total Revenue per Audited Statements
$5,164,776
Total Revenue per Form 990
$5,843,082
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,572,344
Other Expenses$1,480,420
Grants and Similar Amounts Paid$836,214
Total Fundraising Expense$127,961
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,676,002$158,969$26,791$2,861,762
Grants to Domestic Individuals$836,214--$836,214
Depreciation Depletion$300,332$27,617$17,261$345,210
Other Employee Benefits$313,086$15,640$749$329,475
Occupancy$215,967$11,620$820$228,407
Payroll Taxes$201,114$18,016$3,945$223,075
Current Officers, Directors, Trustees, and Key Employees$33,932$90,167$33,933$158,032
Fees for Services Other$75,048$3,330$1,666$80,044
Insurance$36,155$3,014$1,884$41,053
Office Expenses$19,849$7,519$697$28,065
Advertising--$25,813$25,813
Fees for Services Accounting-$25,000-$25,000
Travel$21,791$23-$21,814
Other Expenses$16,382$4,172$0$20,554
Information Technology$16,091$1,521$1,395$19,007
All Other Expenses$5,349$12,117$601$18,067
Fees for Services Legal-$4,037-$4,037
Fees for Service Investment Mgmnt Fees-$3,177-$3,177
Total Functional Expenses$5,375,078$385,939$127,961$5,888,978

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$5,888,978
Total Expenses per Audited Statements$5,108,627
Expenses per Audited Statements$5,049,587
Expenses Not Reported on Financial Statements$839,391
Other Expense Adjustments$836,214
Expenses Not Reported on Form 990$59,040
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$91,837
Fundraising Direct Expenses$26,966
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$104,852$91,837$13,076$78,761
Total Events$104,852$91,837$26,966$64,871
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
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
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 board and/or treasurer review the form 990 along with the audited financial statements prior to filing.”

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

“In the event that any trustees (i.e. Board members) are connected with other corporations with which this corporation may have business dealings, no contracts or other corporation shall be affected by the fact that the trustees of this corporaiton are interested in or are directors or officers of such other corporations. Any trustee individually may be a party to, or interested in, any contract or transaction with this corporation provided (1) the "interest" of the trustee is disclosed to the board (2) the interested trustee may not vote in favor of the transaction although his/her presence may be counted toward a quorum (3) the board or the executive committee approves the transaction at an annual, a regular, or a special meeting.”

Form 990, Part VI, Section B, Line 15

“The organization has established compensation practices for key employees.”

Form 990, Part VI, Section C, Line 19

“The organization make its governing documents and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Salem Academy
EIN
93-0425880
Phone
5033781219
Address
942 LANCASTER DRIVE, SALEM, OR 97301

Signing Officer

Name
Matthew Boles
Title
Board Chair
Phone
5033781219
Signed
2018-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matthew Boles
Formed
1945
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
7
Employees
172
Volunteers
500

Preparer

Firm
Aldrich Cpas and Advisors Llp
Address
680 HAWTHORNE AVE SE 140, SALEM, OR 97301
Preparer
Elsa a Romero
Phone
5035857774
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Bad debt collections 7,644.”

Financial Statement Notes

PART IV, LINE 2B:

“The school holds funds for various associated student bodies (asb). Deposits and the return of funds are made at the asb's request throughout the year.”

PART X, LINE 2:

“The academy follows accounting standards generally accepted in the united states of america related to the recognition of uncertain tax positions. These standards provide detailed guidance for financial statement recognition, measurement, and disclosure of uncertain tax positions. It requires an entity to recognize the financial statement impact of a tax position when it is more likely than not that the position would not be sustained if examined by a taxing authority. Management has determined that the academy has no uncertain tax positions as of june 30, 2018 and 2017, and therefore no amounts have been accrued.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Special event expenses netted with revenue 26,966.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Discounts and scholarships 836,214.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Special event expenses netted with revenue 26,966. Bad debt collections -7,644.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Discounts and scholarships 836,214.”

Raw XML AppendixShowing 400 of 591 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/BOYAmt0500591
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0531426
IRS990/AccountsReceivableGrp/BOYAmt073290
IRS990/AccountsReceivableGrp/EOYAmt080288
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE AN EXCELLENT EDUCATION FROM A CHRIST-CENTERED, BIBLICAL PERSPECTIVE TO STUDENTS.
IRS990/AdvertisingGrp/FundraisingAmt025813
IRS990/AdvertisingGrp/TotalAmt025813
IRS990/AllOtherContributionsAmt0511163
IRS990/AllOtherExpensesGrp/FundraisingAmt0601
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt012117
IRS990/AllOtherExpensesGrp/ProgramServicesAmt05349
IRS990/AllOtherExpensesGrp/TotalAmt018067
IRS990/AnnualDisclosureCoveredPrsnInd00
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0SALEM ACADEMY
IRS990/BooksInCareOfDetail/PhoneNum05033781219
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0942 LANCASTER DRIVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0SALEM
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd097301
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0514178
IRS990/CashNonInterestBearingGrp/EOYAmt0498452
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt033933
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt090167
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt033932
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0158032
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContriRptFundraisingEventAmt013015
IRS990/CostOfGoodsSoldAmt00
IRS990/CreditCounselingInd01
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0559178
IRS990/CYGrantsAndSimilarPaidAmt0836214
IRS990/CYInvestmentIncomeAmt0-82
IRS990/CYOtherExpensesAmt01480420
IRS990/CYOtherRevenueAmt0114033
IRS990/CYProgramServiceRevenueAmt05169953
IRS990/CYRevenuesLessExpensesAmt0-45896
IRS990/CYSalariesCompEmpBnftPaidAmt03572344
IRS990/CYTotalExpensesAmt05888978
IRS990/CYTotalFundraisingExpenseAmt0127961
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt05843082
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd01
IRS990/DeferredRevenueGrp/BOYAmt0434336
IRS990/DeferredRevenueGrp/EOYAmt0459943
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/FundraisingAmt017261
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt027617
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0300332
IRS990/DepreciationDepletionGrp/TotalAmt0345210
IRS990/Desc0AS A CHRISTIAN SCHOOL, SALEM ACADEMY HAS A SPECIFIC PHILOSOPHY WHICH IS ROOTED IN ITS ARTICLES OF FAITH, FOUNDED ON THE VIEW THAT THE HOLY BIBLE IS THE ONLY WORD OF GOD. SALEM ACADEMY HAS BEEN EQUIPPING STUDENTS TO KNOW AND SERVE GOD THROUGH AN EXCELLENT EDUCATION FROM A BIBLICAL PERSPECTIVE FOR OVER 75 YEARS. SALEM ACADEMY EMPHASIZES EDUCATIONAL EXCELLENCE WHILE SEEKING TO BUILD CHARACTER AND VALUES WITHIN THE LIFE OF EACH STUDENT PRESCHOOL TO GRADE 12. THE ACADEMY PROVIDED COMPREHENSIVE PRIMARY AND SECONDARY EDUCATIONAL INSTRUCTION FOR APPROXIMATELY 701 STUDENTS DURING 2017-18 SCHOOL YEAR.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonatedServicesAndUseFcltsAmt076950
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt0172
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/EscrowAccountLiabilityGrp/BOYAmt026159
IRS990/EscrowAccountLiabilityGrp/EOYAmt031185
IRS990/ExpenseAmt05375078
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt025000
IRS990/FeesForServicesAccountingGrp/TotalAmt025000
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt04037
IRS990/FeesForServicesLegalGrp/TotalAmt04037
IRS990/FeesForServicesOtherGrp/FundraisingAmt01666
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt03330
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt075048
IRS990/FeesForServicesOtherGrp/TotalAmt080044
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt03177
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt03177
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt210.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt55.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt740.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt840.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt72275
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt85460
IRS990/Form990PartVIISectionAGrp/PersonNm0MATTHEW BOLES
IRS990/Form990PartVIISectionAGrp/PersonNm1KEVIN CAMPBELL
IRS990/Form990PartVIISectionAGrp/PersonNm2NATE COOKE
IRS990/Form990PartVIISectionAGrp/PersonNm3KIRK LARSEN
IRS990/Form990PartVIISectionAGrp/PersonNm4LORI MUSCUTT
IRS990/Form990PartVIISectionAGrp/PersonNm5RANDY LEARNER
IRS990/Form990PartVIISectionAGrp/PersonNm6TIMOTHY SINATARA
IRS990/Form990PartVIISectionAGrp/PersonNm7JOHN TYLER
IRS990/Form990PartVIISectionAGrp/PersonNm8JEFF KLINE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt730646
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt867386
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7SUPERINTENDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR OF FINANCE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01945
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt013015
IRS990/FundraisingDirectExpensesAmt026966
IRS990/FundraisingGrossIncomeAmt091837
IRS990/GainOrLossGrp/OtherAmt0-11765
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantAmt0836214
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt0836214
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt0836214
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt05881813
IRS990/GrossRentsGrp/PersonalAmt0255
IRS990/GrossRentsGrp/RealAmt040980
IRS990/GrossSalesOfInventoryAmt07927
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt01395
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01521
IRS990/InformationTechnologyGrp/ProgramServicesAmt016091
IRS990/InformationTechnologyGrp/TotalAmt019007
IRS990/InsuranceGrp/FundraisingAmt01884
IRS990/InsuranceGrp/ManagementAndGeneralAmt03014
IRS990/InsuranceGrp/ProgramServicesAmt036155
IRS990/InsuranceGrp/TotalAmt041053
IRS990/InventoriesForSaleOrUseGrp/BOYAmt030922
IRS990/InventoriesForSaleOrUseGrp/EOYAmt026773
IRS990/InvestmentIncomeGrp/ExclusionAmt011683
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt011683
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0340189
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0380179
IRS990/IRPDocumentCnt025
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt04556256
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03789589
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03660762
IRS990/LandBldgEquipCostOrOtherBssAmt08217018
IRS990/LegalDomicileStateCd0OR
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt011765
IRS990/LessRentalExpensesGrp/PersonalAmt00
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE AN EXCELLENT EDUCATION FROM A CHRIST-CENTERED, BIBLICAL PERSPECTIVE SO THAT OUR STUDENTS MIGHT KNOW AND SERVE GOD.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt04380918
IRS990/NetAssetsOrFundBalancesEOYAmt04437067
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-11765
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-11765
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt064871
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt064871
IRS990/NetIncomeOrLossGrp/ExclusionAmt07927
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt07927
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt040980
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt041235
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt0255
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt017451
IRS990/NoncashContributionsAmt033739
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt0820
IRS990/OccupancyGrp/ManagementAndGeneralAmt011620
IRS990/OccupancyGrp/ProgramServicesAmt0215967
IRS990/OccupancyGrp/TotalAmt0228407
IRS990/OfficeExpensesGrp/FundraisingAmt0697
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt07519
IRS990/OfficeExpensesGrp/ProgramServicesAmt019849
IRS990/OfficeExpensesGrp/TotalAmt028065
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt054731
IRS990/OtherAssetsTotalGrp/EOYAmt056786
IRS990/OtherChangesInNetAssetsAmt07644
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0749
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt015640
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0313086
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0329475
IRS990/OtherExpensesGrp/Desc0DESIGNATED ATHLETICS AN
IRS990/OtherExpensesGrp/Desc1HOME STAY FEES
IRS990/OtherExpensesGrp/Desc2PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/Desc3DUES AND MEMBERSHIPS
IRS990/OtherExpensesGrp/FundraisingAmt012406
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt34172
IRS990/OtherExpensesGrp/ProgramServicesAmt0329397
IRS990/OtherExpensesGrp/ProgramServicesAmt1146711
IRS990/OtherExpensesGrp/ProgramServicesAmt2131658
IRS990/OtherExpensesGrp/ProgramServicesAmt316382
IRS990/OtherExpensesGrp/TotalAmt0341803
IRS990/OtherExpensesGrp/TotalAmt1146711
IRS990/OtherExpensesGrp/TotalAmt2131658
IRS990/OtherExpensesGrp/TotalAmt320554
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt026791
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0158969
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02676002
IRS990/OtherSalariesAndWagesGrp/TotalAmt02861762
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt03945
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt018016
IRS990/PayrollTaxesGrp/ProgramServicesAmt0201114
IRS990/PayrollTaxesGrp/TotalAmt0223075
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt012468
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt089418
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0240
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0560
IRS990/PrincipalOfficerNm0MATTHEW BOLES
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/BusinessCd3611710
IRS990/ProgramServiceRevenueGrp/BusinessCd4611710
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/Desc1CHILDCARE FEES
IRS990/ProgramServiceRevenueGrp/Desc2PRESCHOOL TUITION
IRS990/ProgramServiceRevenueGrp/Desc3OTHER PROGRAM SERVICES
IRS990/ProgramServiceRevenueGrp/Desc4ATHLETICS REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04631717
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1230462
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2181497
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt375543
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt450734
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04631717
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1230462
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2181497
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt375543
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt450734
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0566557
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0966377
IRS990/PYInvestmentIncomeAmt019235
IRS990/PYOtherExpensesAmt01621945
IRS990/PYOtherRevenueAmt0102431
IRS990/PYProgramServiceRevenueAmt05397269
IRS990/PYRevenuesLessExpensesAmt069611
IRS990/PYSalariesCompEmpBnftPaidAmt03427559
IRS990/PYTotalExpensesAmt06015881
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06085492
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-45896
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt035000
IRS990/RentalIncomeOrLossGrp/PersonalAmt0255
IRS990/RentalIncomeOrLossGrp/RealAmt040980
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt05169953
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0526397
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0666403
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/AdditionsDuringYearAmt05026
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/BeginningBalanceAmt026159
IRS990ScheduleD/BuildingsGrp/BookValueAmt02428520
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02566970
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04995490
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0116668
IRS990ScheduleD/DonatedServicesUseFcltsAmt039718
IRS990ScheduleD/EndingBalanceAmt031185
IRS990ScheduleD/EquipmentGrp/BookValueAmt0694278
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01989286
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02683564
IRS990ScheduleD/ExpensesNotReportedAmt059040
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0839391
IRS990ScheduleD/ExpensesSubtotalAmt05049587
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt03177
IRS990ScheduleD/InvestmentExpensesNotIncldAmt03177
IRS990ScheduleD/LandGrp/BookValueAmt0537964
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0537964
IRS990ScheduleD/NetUnrealizedGainsInvstAmt017451
IRS990ScheduleD/OtherExpensesIncludedAmt019322
IRS990ScheduleD/OtherExpensesNotIncludedAmt0836214
IRS990ScheduleD/OtherRevenueAmt026966
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0836214
IRS990ScheduleD/RevenueNotReportedAmt0161085
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0839391
IRS990ScheduleD/RevenueSubtotalAmt05003691
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL HOLDS FUNDS FOR VARIOUS ASSOCIATED STUDENT BODIES (ASB). DEPOSITS AND THE RETURN OF FUNDS ARE MADE AT THE ASB'S REQUEST THROUGHOUT THE YEAR.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ACADEMY FOLLOWS ACCOUNTING STANDARDS GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA RELATED TO THE RECOGNITION OF UNCERTAIN TAX POSITIONS. THESE STANDARDS PROVIDE DETAILED GUIDANCE FOR FINANCIAL STATEMENT RECOGNITION, MEASUREMENT, AND DISCLOSURE OF UNCERTAIN TAX POSITIONS. IT REQUIRES AN ENTITY TO RECOGNIZE THE FINANCIAL STATEMENT IMPACT OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WOULD NOT BE SUSTAINED IF EXAMINED BY A TAXING AUTHORITY. MANAGEMENT HAS DETERMINED THAT THE ACADEMY HAS NO UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2018 AND 2017, AND THEREFORE NO AMOUNTS HAVE BEEN ACCRUED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2SPECIAL EVENT EXPENSES NETTED WITH REVENUE 26,966.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3DISCOUNTS AND SCHOLARSHIPS 836,214.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4SPECIAL EVENT EXPENSES NETTED WITH REVENUE 26,966. BAD DEBT COLLECTIONS -7,644.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt5DISCOUNTS AND SCHOLARSHIPS 836,214.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART IV, LINE 2B:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc5PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03660762
IRS990ScheduleD/TotalExpensesPerForm990Amt05888978
IRS990ScheduleD/TotalRevenuePerForm990Amt05843082
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05164776
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05108627

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,459,621
Liabilities
$1,022,554
Net assets
$4,437,067
Revenue
$5,843,082
Expenses
$5,888,978
Net income
-$45,896
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.4$1.25$15.2$8.64$7.84$0.81
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.6$1.22$14.3$13.7$7.52$6.20
2023Detailed filing. Detailed filing data is available for this year.$9.20$1.32$7.88$8.06$7.19$0.87
2022Detailed filing. Detailed filing data is available for this year.$8.18$1.23$6.95$7.21$6.33$0.89
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.22$1.09$6.13$6.15$4.28$1.86
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.71$1.69$4.02$5.66$5.72$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.16$1.08$4.08$5.80$6.07$0.28
2018Detailed filing. Detailed filing data is available for this year.$5.46$1.02$4.44$5.84$5.89$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.34$0.96$4.38$6.09$6.02$0.07
2016Detailed filing. Detailed filing data is available for this year.$5.72$1.43$4.29$6.29$6.05$0.24
2015Detailed filing. Detailed filing data is available for this year.$5.84$1.72$4.12$5.80$5.71$0.09
2014Detailed filing. Detailed filing data is available for this year.$5.96$1.88$4.08$6.31$5.71$0.60
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.49$3.02$3.46$4.61
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.62$3.74$2.89$4.95
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.62$3.77$2.85$4.74
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.38$3.28$3.09$3.74