Form 990 for tax year 2023
Filed by CHRISTIAN ACADEMY OF INDIANA INC.
Totals
- Total revenue
- $12,795,503
- Total expenses
- $12,327,002
- Contributions and grants received
- $657,927
- Grants paid
- $667,578
- Program service revenue
- $12,109,809
- Investment income
- $12,912
- Other revenue
- $14,855
- Total assets, end of year
- $12,954,310
- Total liabilities, end of year
- $2,472,462
- Net assets or fund balances, end of year
- $10,481,848
- Program services expenses (Part IX)
- $9,743,590
- Management and general expenses
- $2,388,553
- Fundraising expenses
- $194,859
- Program service expenses (Part III)
- $9,743,590
Program services were 79.0% 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
$77,006
-
1d · Related organizations
$580,921
-
2a · Program service revenue: Tuition
total $11,003,658 · related or exempt $11,003,658
-
2b · Program service revenue: Auxiliary services
total $1,063,132 · related or exempt $1,063,132
-
2f · All other program service revenue
total $43,019 · related or exempt $43,019 · unrelated business $0 · excluded $0
-
3 · Investment income
total $26,471 · excluded $26,471
-
6c · Rental income or loss
real property $0 · personal property $0
-
7b · Less cost or other basis and sales expenses
other assets $13,559
-
7c · Gain or loss
securities $0 · other assets -$13,559
-
7d · Net gain or loss
total -$13,559 · excluded -$13,559
-
8a · Fundraising events: gross income
$29,763
-
8a · Fundraising events: contributions included on line 1c
$77,006
-
8b · Fundraising events: direct expenses
$33,806
-
8c · Net income from fundraising events
total -$4,043 · excluded -$4,043
-
11d · All other revenue
total $18,898 · related or exempt $18,898 · unrelated business $0 · excluded $0
-
11e · Other revenue, total
$18,898
Functional expenses
Part IX, the statement of functional expenses.
-
2 · Grants to domestic individuals
total $667,578 · program services $667,578
-
7 · Other salaries and wages
total $6,773,929 · program services $5,146,969 · management and general $1,579,260 · fundraising $47,700
-
8 · Pension plan contributions
total $56,402 · program services $25,425 · management and general $30,628 · fundraising $349
-
9 · Other employee benefits
total $725,066 · program services $326,846 · management and general $393,735 · fundraising $4,485
-
10 · Payroll taxes
total $399,757 · program services $367,788 · management and general $28,305 · fundraising $3,664
-
11c · Fees: accounting
total $3,000 · management and general $3,000
-
11g · Fees: other
total $100,194 · program services $57,408 · management and general $42,786 · fundraising $0
-
12 · Advertising and promotion
total $30,835 · management and general $27,548 · fundraising $3,287
-
13 · Office expenses
total $267,531 · program services $267,172 · management and general $86 · fundraising $273
-
14 · Information technology
total $246,837 · program services $209,811 · management and general $24,684 · fundraising $12,342
-
16 · Occupancy
total $1,023,564 · program services $870,030 · management and general $102,356 · fundraising $51,178
-
17 · Travel
total $16,847 · program services $6,759 · management and general $8,046 · fundraising $2,042
-
19 · Conferences, conventions and meetings
total $2,741 · program services $2,109 · management and general $246 · fundraising $386
-
20 · Interest
total $10,266 · program services $8,726 · management and general $1,027 · fundraising $513
-
22 · Depreciation, depletion and amortization
total $646,774 · program services $549,758 · management and general $64,677 · fundraising $32,339
-
23 · Insurance
total $70,307 · program services $59,761 · management and general $7,031 · fundraising $3,515
-
24a · Other expenses: Curricular
total $605,512 · program services $578,099 · management and general $26,879 · fundraising $534
-
24b · Other expenses: Extracurricular
total $338,904 · program services $338,904
-
24c · Other expenses: Food
total $234,501 · program services $220,598 · management and general $13,903
-
24e · All other expenses
total $106,457 · program services $39,849 · management and general $34,356 · fundraising $32,252
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $82,409 · end of year $107,399
-
2 · Savings and temporary cash investments
beginning of year $890,720 · end of year $1,030,204
-
4 · Accounts receivable
beginning of year $19,724 · end of year $38,212
-
5 · Loans and receivables from officers and key people
beginning of year $0 · end of year $0
-
6 · Loans and receivables from disqualified persons
beginning of year $0 · end of year $0
-
8 · Inventories for sale or use
beginning of year $45,080 · end of year $24,343
-
9 · Prepaid expenses and deferred charges
beginning of year $406,202 · end of year $448,201
-
10a · Land, buildings and equipment: cost or other basis
$21,053,948
-
10b · Land, buildings and equipment: accumulated depreciation
$9,944,122
-
10c · Land, buildings and equipment, net
beginning of year $10,519,048 · end of year $11,109,826
-
12 · Investments: other securities
beginning of year $0
-
13 · Investments: program-related
beginning of year $0
-
15 · Other assets
beginning of year $197,414 · end of year $196,125
-
17 · Accounts payable and accrued expenses
beginning of year $642,063 · end of year $742,968
-
19 · Deferred revenue
beginning of year $1,311,728 · end of year $1,508,003
-
22 · Loans and payables to officers and key people
beginning of year $0 · end of year $0
-
23 · Secured mortgages and notes payable
beginning of year $0 · end of year $72,359
-
25 · Other liabilities
beginning of year $193,459 · end of year $149,132
-
27 · Net assets without donor restrictions
beginning of year $9,886,302 · end of year $10,354,579
-
28 · Net assets with donor restrictions
beginning of year $127,045 · end of year $127,269
Mission and programs · 2023
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 2023-24 the School operated one campus in Indiana with 1,159 students preschool through 12th grade.
Expenses $9,743,590 · Grants $667,578 · Revenue $12,128,707
As filed on the 2023 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
-
Scott Watkins
Chair
- Total calculated
- $0
- Hours/week
- 4 + 5 related
-
Andrew Norton
Director
- Total calculated
- $0
- Hours/week
- 2 + 2 related
-
Angela Nash
Director
- Total calculated
- $0
- Hours/week
- 2 + 2 related
-
Byron Walters
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
-
Micah Porter
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
-
Bryce Hibbard
Head of Schools
- Total calculated
- $104,851
- From this org
- $0
- From related orgs
- $102,147
- Other
- $2,704
- Hours/week
- 20 + 20 related
-
Darin Long
Superintendent
- Total calculated
- $163,933
- From this org
- $0
- From related orgs
- $141,873
- Other
- $22,060
- Hours/week
- 20 + 21 related
Schedule J breakdown matched by us
- Base
- $0 + $141,873 related
- Bonus
- $0
- Other
- $0
- Deferred
- $0 + $3,000 related
- Nontaxable benefits
- $0 + $19,060 related
- Filer's total
- $0 + $163,933 related
-
Jeff Mallory
Head of Operations and Finance
- Total calculated
- $152,712
- From this org
- $0
- From related orgs
- $136,000
- Other
- $16,712
- Hours/week
- 20 + 25 related
Schedule J breakdown matched by us
- Base
- $0 + $136,000 related
- Bonus
- $0
- Other
- $0
- Deferred
- $0 + $2,720 related
- Nontaxable benefits
- $0 + $13,992 related
- Filer's total
- $0 + $152,712 related
-
Linda Rafla
Head of Academics
- Total calculated
- $126,887
- From this org
- $0
- From related orgs
- $89,652
- Other
- $37,235
- Hours/week
- 20 + 20 related
-
Jenny Wommack
Director of Development and Marketing
- Total calculated
- $116,448
- From this org
- $0
- From related orgs
- $104,642
- Other
- $11,806
- Hours/week
- 16 + 24 related
-
Robert Hough
Director of Information Technology
- Total calculated
- $126,349
- From this org
- $0
- From related orgs
- $101,013
- Other
- $25,336
- Hours/week
- 16 + 24 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.
-
Christian Academy of Louisville Inc
501(c)(3) · Private educational institution for grades K-12 · KY
Directly controlled by NA
-
Christian Academy of Louisville Foundation Inc
501(c)(3) · Enhance and support the mission of the CAL, Inc. school system · KY
Directly controlled by Christian Academy of Louisville Inc
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 4 February 2025
- IRS schema version
- 2023v6.0
- Source object
- 202510359349301331
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