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Nonprofiteer
← CHRISTIAN ACADEMY OF INDIANA INC

Form 990 for tax year 2022

Filed by CHRISTIAN ACADEMY OF INDIANA INC.

Totals

Total revenue
$11,553,120
Total expenses
$9,656,497
Contributions and grants received
$1,133,040
Grants paid
$503,808
Program service revenue
$10,408,328
Investment income
-$29,514
Other revenue
$41,266
Total assets, end of year
$12,160,597
Total liabilities, end of year
$2,147,250
Net assets or fund balances, end of year
$10,013,347
Program services expenses (Part IX)
$8,147,506
Management and general expenses
$1,173,465
Fundraising expenses
$335,526
Program service expenses (Part III)
$8,147,506

Program services were 84.4% 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.

  • 1c · Fundraising events

    $112,619

  • 1d · Related organizations

    $1,020,421

  • 2a · Program service revenue: Tuition

    total $9,148,241 · related or exempt $9,148,241

  • 2b · Program service revenue: Auxiliary services

    total $1,002,003 · related or exempt $1,002,003

  • 2f · All other program service revenue

    total $258,084 · related or exempt $258,084 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $3,137 · excluded $3,137

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7b · Less cost or other basis and sales expenses

    other assets $32,651

  • 7c · Gain or loss

    securities $0 · other assets -$32,651

  • 7d · Net gain or loss

    total -$32,651 · excluded -$32,651

  • 8a · Fundraising events: gross income

    $14,078

  • 8a · Fundraising events: contributions included on line 1c

    $112,619

  • 8b · Fundraising events: direct expenses

    $21,584

  • 8c · Net income from fundraising events

    total -$7,506 · excluded -$7,506

  • 11d · All other revenue

    total $48,772 · related or exempt $48,772 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $48,772

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $503,808 · program services $503,808

  • 7 · Other salaries and wages

    total $4,733,729 · program services $4,346,585 · management and general $342,144 · fundraising $45,000

  • 8 · Pension plan contributions

    total $43,192 · program services $18,654 · management and general $22,694 · fundraising $1,844

  • 9 · Other employee benefits

    total $656,875 · program services $283,694 · management and general $345,140 · fundraising $28,041

  • 10 · Payroll taxes

    total $337,052 · program services $308,967 · management and general $24,328 · fundraising $3,757

  • 11c · Fees: accounting

    total $2,800 · management and general $2,800

  • 11g · Fees: other

    total $88,092 · program services $51,170 · management and general $36,922 · fundraising $0

  • 12 · Advertising and promotion

    total $39,760 · program services $962 · management and general $38,670 · fundraising $128

  • 13 · Office expenses

    total $144,677 · program services $125,786 · management and general $18,891

  • 14 · Information technology

    total $256,233 · program services $217,798 · management and general $25,623 · fundraising $12,812

  • 16 · Occupancy

    total $961,651 · program services $817,403 · management and general $96,165 · fundraising $48,083

  • 17 · Travel

    total $20,809 · program services $6,437 · management and general $13,954 · fundraising $418

  • 19 · Conferences, conventions and meetings

    total $7,452 · program services $1,265 · management and general $5,971 · fundraising $216

  • 20 · Interest

    total $21,363 · program services $18,159 · management and general $2,136 · fundraising $1,068

  • 22 · Depreciation, depletion and amortization

    total $642,422 · program services $546,060 · management and general $64,241 · fundraising $32,121

  • 23 · Insurance

    total $60,419 · program services $51,356 · management and general $6,042 · fundraising $3,021

  • 24a · Other expenses: Extracurricular

    total $220,369 · program services $220,369

  • 24b · Other expenses: Curricular

    total $415,962 · program services $393,933 · management and general $21,053 · fundraising $976

  • 24c · Other expenses: Food

    total $200,370 · program services $189,170 · management and general $11,200

  • 24e · All other expenses

    total $299,462 · program services $45,930 · management and general $95,491 · fundraising $158,041

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $248,963 · end of year $82,409

  • 2 · Savings and temporary cash investments

    beginning of year $1,156,469 · end of year $890,720

  • 4 · Accounts receivable

    beginning of year $16,862 · end of year $19,724

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 8 · Inventories for sale or use

    beginning of year $3,150 · end of year $45,080

  • 9 · Prepaid expenses and deferred charges

    beginning of year $152,881 · end of year $406,202

  • 10a · Land, buildings and equipment: cost or other basis

    $19,845,390

  • 10b · Land, buildings and equipment: accumulated depreciation

    $9,326,342

  • 10c · Land, buildings and equipment, net

    beginning of year $10,428,793 · end of year $10,519,048

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $0

  • 15 · Other assets

    beginning of year $0 · end of year $197,414

  • 17 · Accounts payable and accrued expenses

    beginning of year $389,135 · end of year $642,063

  • 19 · Deferred revenue

    beginning of year $1,386,890 · end of year $1,311,728

  • 20 · Tax-exempt bond liabilities

    beginning of year $2,016,402

  • 22 · Loans and payables to officers and key people

    end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $97,967

  • 25 · Other liabilities

    beginning of year $0 · end of year $193,459

  • 27 · Net assets without donor restrictions

    beginning of year $8,007,971 · end of year $9,886,302

  • 28 · Net assets with donor restrictions

    beginning of year $108,753 · end of year $127,045

Mission and programs · 2022

Mission

The mission of Christian Academy School System is to develop students with a heart for God who grow as Jesus did in wisdom, stature, and in favor with God and men.

Activities or mission (Part I)

Private educational institution for grades K-12

  • Christian Academy of Indiana, Inc. is a nonprofit religious/educational organization as described in Section 501(c)(3) of the Internal Revenue Code. The School holds a distinctive place among educational institutions in the Kentuckiana area by providing a high quality, Christian education for grades preschool through high school. The School seeks to provide a traditional education in a Christ-centered environment, or "education with a Higher purpose". In 2022-23, the School operated one campus in Indiana with 1,048 students preschool through 12th grade.

    Expenses $8,147,506 · Grants $503,808 · Revenue $10,457,100

As filed on the 2022 return.

Listed in Part VII

  • Jeremy Nelson

    Vice Chair

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Kyle Doezema

    Secretary

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Matt Chalfant

    Vice Chair

    Total calculated
    $0
    Hours/week
    2 + 3 related

  • Scott Watkins

    Chair

    Total calculated
    $0
    Hours/week
    4 + 6 related

  • Angela Nash

    Director

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Byron Walters

    Director

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Jason Chambers

    Director

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Jennifer Hickman

    Director

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Ken Crowe

    Director

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Paul Tran

    Director

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Phil Russell

    Director

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Sam Wheeler

    Director

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Sara Butler

    Director

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Darin Long

    Superintendent

    Total calculated
    $154,282
    From this org
    $0
    From related orgs
    $132,388
    Other
    $21,894
    Hours/week
    20 + 21 related

    Schedule J breakdown matched by us

    Base
    $0 + $132,388 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $2,800 related
    Nontaxable benefits
    $0 + $19,094 related
    Filer's total
    $0 + $154,282 related

  • Hibbard Bryce

    Head of Schools

    Total calculated
    $88,444
    From this org
    $0
    From related orgs
    $85,555
    Other
    $2,889
    Hours/week
    20 + 20 related

  • Jeff Mallory

    Head of Operations and Finance

    Total calculated
    $146,565
    From this org
    $0
    From related orgs
    $130,000
    Other
    $16,565
    Hours/week
    20 + 25 related

  • Linda Rafla

    Head of Academics

    Total calculated
    $120,108
    From this org
    $0
    From related orgs
    $85,475
    Other
    $34,633
    Hours/week
    20 + 20 related

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. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2022
Filed
1 February 2024
IRS schema version
2022v5.0
Source object
202440329349301519

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