Form 990 for tax year 2024

Filed by CUMORAH ACADEMY.

Totals

Total revenue: $1,439,077
Total expenses: $496,106
Contributions and grants received: $239,639
Grants paid: $0
Program service revenue: $101,203
Investment income: $1,092,800
Other revenue: $5,435
Total assets, end of year: $7,632,630
Total liabilities, end of year: $500
Net assets or fund balances, end of year: $7,632,130
Program services expenses (Part IX): $466,918
Management and general expenses: $29,188
Fundraising expenses: $0
Program service expenses (Part III): $466,918

Program services were 94.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

1f · All other contributions, gifts and grants

$239,639
2a · Program service revenue: FEES/TUITION

total $101,203 · related or exempt $101,203
3 · Investment income

total $1,092,800 · excluded $1,092,800
11a · Other revenue: MARKETING

total $5,435 · excluded $5,435
11e · Other revenue, total

$5,435

Functional expenses

Part IX, the statement of functional expenses.

11c · Fees: accounting

total $22,000 · program services $20,706 · management and general $1,294
11g · Fees: other

total $333,545 · program services $313,921 · management and general $19,624
12 · Advertising and promotion

total $3,251 · program services $3,060 · management and general $191
17 · Travel

total $30,091 · program services $28,321 · management and general $1,770
19 · Conferences, conventions and meetings

total $29,458 · program services $27,725 · management and general $1,733
23 · Insurance

total $13,425 · program services $12,635 · management and general $790
24a · Other expenses: OTHER OPERATIONAL EXPEN

total $64,336 · program services $60,550 · management and general $3,786

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $150,178 · end of year $42,266
13 · Investments: program-related

beginning of year $5,792,898 · end of year $7,590,364
17 · Accounts payable and accrued expenses

beginning of year $35,013 · end of year $0
25 · Other liabilities

beginning of year $500 · end of year $500
27 · Net assets without donor restrictions

beginning of year $5,907,563 · end of year $7,632,130

Mission and programs · 2024

Mission

TO ASSIST INDIVIDUALS IN THEIR DESIRE TO FOLLOW JESUS CHRIST AND POSITIVELY IMPACT THEIR LIVES, CAREERS, HOMES & COMMUNITIES. TO ACCOMPLISH THIS WE: GATHER FAITHFUL DISCIPLES OF JESUS CHRIST AND LIKE-MINDED INDIVIDUALS, EMPOWER THEM WITH THE KNOWLEDGE, SKILLS & ATTRIBUTES THAT RESULT IN LASTING HAPPINESS, PREPARE THEM TO BE LEADERS IN THEIR FAMILIES, THE CHURCH, THEIR PROFESSIONS & THEIR COMMUNITIES.

Activities or mission (Part I)

CUMORAH ACADEMY PROVIDES RELIGIOUS AND AGRICULTURAL EDUCATION IN THE CZECH REPUBLIC FOR 18-33 YEAR OLDS AT NO COST TO THE STUDENTS.

Expenses $466,918 · Revenue $106,638

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

Allyse SedivyALLYSE SEDIVY

MEMBER

Total calculated

$0

Hours/week

4
Jason PlantJASON PLANT

TREASURER

Total calculated

$0

Hours/week

4
Jan PohorelickyJAN POHORELICKY

SECRETARY

Total calculated

$0

Hours/week

40
Patrick SedivyPATRICK SEDIVY

PRESIDENT

Total calculated

$0

Hours/week

4

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

CUMORAH CAREER SERVICES LLC DBA ZIVA

JOB PLACEMENT · UT · income -$59,801 · assets $25,122

Directly controlled by CUMORAH ACADEMY

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

CROWN RESORT & SPA SRO

C · FACILITIES MANAGEMENT · EZ · 100% owned · share of income $1,723 · share of assets $1,450,845

Directly controlled by CUMORAH HOLDINGS AS
CROWN RESORT & SPA MANAGEMENT SRO

C · EDUCATIONAL SERVICES · EZ · 100% owned · share of income $56,167 · share of assets $1,383,423

Directly controlled by CUMORAH HOLDINGS AS
FARMA STAMBERK SRO (RBA CZECH REPUBLIC SRO)

C · EDUCATIONAL SERVICES · EZ · 100% owned · share of income -$76,713 · share of assets $135,653

Directly controlled by CUMORAH HOLDINGS AS
ARC INTERNATIONAL HOLDINGS LIMITED

C · SALES · HK · 100% owned · share of income $1,089,399 · share of assets $8,263,827

Directly controlled by CUMORAH ACADEMY
CUMORAH HOLDINGS AS

C · OPERATIONAL OVERSIGHT OF EDUCATIONAL SERVICES · EZ · 100% owned · share of income -$2,972 · share of assets $4,700,867

Directly controlled by CUMORAH ACADEMY
CUMORAH SERVICES

C · EDUCATIONAL SERVICES · EZ · 100% owned · share of income $18,392 · share of assets $176,141

Directly controlled by CUMORAH HOLDINGS AS

Provenance

Return type: form_990
Tax year: 2024
Filed: 17 November 2025
IRS schema version: 2024v5.2
Source object: 202523219349319532

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