STRATEGY STUDIO / PUBLIC DATA EXPLORER

CHILDRENS CHRISTIAN ACADEMY: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
CHILDRENS CHRISTIAN ACADEMY (EIN 03-0458252)
Tax period
2022-01-01 to 2022-12-31
Filed
2024-01-12
IRS object ID
202420169349304612
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-01-12T11:57:05-05:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN204438211PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SMITH CPA GROUP INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12704 S GOYER RDAddressLine1Txt
CityKOKOMOCityNm
State AbbreviationINStateAbbreviationCd
ZIP46902ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN030458252EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE CHILDRENS CHRISTIAN ACADEMYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCHILBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 5036AddressLine1Txt
CityKOKOMOCityNm
State AbbreviationINStateAbbreviationCd
ZIP46904ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJEFF EVANSPersonNm
Person TitleCHAIRPERSONPersonTitleTxt
Phone7654561550PhoneNum
Signature2023-10-16SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJEFFPersonFirstNm
Person LastEVANSPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonGREGORY J SMITH CPAPreparerPersonNm
PTINP00403937PTIN
Phone7654539600PhoneNum
Preparation2023-11-07PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJEFF EVANSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11758 W SYCAMOREAddressLine1Txt
CityKOKOMOCityNm
State AbbreviationINStateAbbreviationCd
ZIP46901ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$252,372GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Legal Domicile StateINLegalDomicileStateCd
Activity Or MissionTO PROVIDE CHRISTIAN EDUCATION FOR STUDENTSActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent8VotingMembersIndependentCnt
Total Employee8TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$5,618PYContributionsGrantsAmt
CY Contributions Grants$10,636CYContributionsGrantsAmt
PY Program Service Revenue$185,814PYProgramServiceRevenueAmt
CY Program Service Revenue$236,272CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$533PYOtherRevenueAmt
CY Other Revenue$1,709CYOtherRevenueAmt
PY Total Revenue$191,965PYTotalRevenueAmt
CY Total Revenue$248,617CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$178,482PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$171,098CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$43,632PYOtherExpensesAmt
CY Other Expenses$74,371CYOtherExpensesAmt
PY Total Expenses$222,114PYTotalExpensesAmt
CY Total Expenses$245,469CYTotalExpensesAmt
PY Revenues Less Expenses-$30,149PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$3,148CYRevenuesLessExpensesAmt
Total Assets BOY$10,344TotalAssetsBOYAmt
Total Assets EOY$13,697TotalAssetsEOYAmt
Total Liabilities BOY$3,227TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,432TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$7,117NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$10,265NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE CHRISTIAN EDUCATION FOR STUDENTSMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$200,765ExpenseAmt
Revenue$236,272RevenueAmt
DescTO PROVIDE CHRISTIAN EDUCATION FOR STUDENTSDesc
Total Program Service Expenses$200,765TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document4IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee8EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member8IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldINStatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonALLISON RIVERSPersonNm
Phone7654561550PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 5036AddressLine1Txt
CityKOKOMOCityNm
State AbbreviationINStateAbbreviationCd
ZIP469045036ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JEFF EVANS
CHAIRPERSONYes (X)$0$0$0
RACHELL LEICHT
TREASURERYes (X)$0$0$0
LAURA STANTS
SECRETARYYes (X)$0$0$0
JOHN WEST
TREASURERYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$10,636AllOtherContributionsAmt
Total Contributions$10,636TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PROGRAM INCOME$227,883$227,883
HOT LUNCH RECEIPTS$8,389$8,389
FieldValueIRS element (for citing)
Total Program Service Revenue$236,272TotalProgramServiceRevenueAmt
Fundraising Gross Income$2,710FundraisingGrossIncomeAmt
Fundraising Direct Expenses$3,755FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$1,045TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
BILLABLE EXPENSE INCOME$2,444$2,444
LATE FEES$310$310
FieldValueIRS element (for citing)
Other Revenue Total$2,754OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$248,617TotalRevenueColumnAmt
Related Or Exempt Func Income$239,026RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$158,939TotalAmt
Program Services$127,151ProgramServicesAmt
Management And General$31,788ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$12,159TotalAmt
Program Services$9,727ProgramServicesAmt
Management And General$2,432ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$9,079TotalAmt
Program Services$5,936ProgramServicesAmt
Management And General$3,143ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$2,075TotalAmt
Program Services$2,075ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$7,329TotalAmt
Program Services$5,918ProgramServicesAmt
Management And General$1,411ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$1,929TotalAmt
Program Services$1,661ProgramServicesAmt
Management And General$268ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$95TotalAmt
Program Services$95ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,154TotalAmt
Program Services$1,723ProgramServicesAmt
Management And General$431ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
PURCHASES$23,711$18,969$4,742
BOOKS/CURRICULUM$6,502$6,502
CHARITABLE DONATIONS$6,098$6,098
LUNCH EXPENSE$5,979$5,979

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$9,420TotalAmt
Program Services$8,931ProgramServicesAmt
Management And General$489ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$245,469TotalAmt
Program Services$200,765ProgramServicesAmt
Management And General$44,704ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$8,419BOYAmt
EOY$12,522EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,175LandBldgEquipCostOrOtherBssAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,175BOYAmt
EOY$1,175EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$750BOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$10,344BOYAmt
EOY$13,697EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,227BOYAmt
EOY$3,432EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,227BOYAmt
EOY$3,432EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$7,117BOYAmt
EOY$10,265EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$7,117BOYAmt
EOY$10,265EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10,344BOYAmt
EOY$13,697EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$3,148ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,175OtherCostOrOtherBasisAmt
Book Value$1,175BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,175TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
PAYROLL LIABILITIES$2,837
STATE WITHHOLDING PAYABLE$595
FieldValueIRS element (for citing)
Total Liability$3,432TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC
FORM 990, PART XI, LINE 9PPP LOAN 0