ST MICHAEL ACADEMY: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- ST MICHAEL ACADEMY (EIN 83-1363787)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2024-11-14
- IRS object ID
- 202403199349314725
- Schema version
- 2023v5.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-14T17:05:17-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 262182951 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CRACE CPA LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9763 WESTPOINT DRIVE | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46256 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 831363787 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ST MICHAEL ACADEMY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | STMI | BusinessNameControlTxt |
| Phone | 2314893302 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 428 | AddressLine1Txt |
| City | PETOSKEY | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49770 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOSHUA MERCER | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 2318819025 | PhoneNum |
| Signature | 2024-11-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JASON L CRACE CPA | PreparerPersonNm |
| PTIN | P00358753 | PTIN |
| Phone | 3179913322 | PhoneNum |
| Preparation | 2024-11-14 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | BRET KEEFE | PrincipalOfficerNm |
| Gross Receipts | $675,067 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.STMICHAELCHESTERTON.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2013 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | ST. MICHAEL ACADEMY (SMA) IS A NON-PUBLIC SCHOOL THAT HAS MET THE ADEQUACY REQUIREMENTS OF THE STATE BOARD OF EDUCATION. THE MISSION OF SMA IS TO PREPARE STUDENTS FOR COLLEGE AND FOR LIFE THROUGH THE DEVELOPMENT OF THE WHOLE PERSON ACCORDING TO HIGH STANDARDS OF MORAL AND INTELLECTUAL EXCELLENCE. IT IS THE INTENT OF ST. MICHAEL ACADEMY TO ENGAGE EXCLUSIVELY IN RELIGIOUS, EDUCATIONAL AND CHARITABLE ACTIVITIES. SMA FOLLOWS A CLASSICAL CURRICULUM AND GRANTS HIGH SCHOOL DIPLOMAS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 15 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $615,589 | PYContributionsGrantsAmt |
| CY Contributions Grants | $493,039 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $118,058 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $180,723 | CYProgramServiceRevenueAmt |
| PY Investment Income | $21 | PYInvestmentIncomeAmt |
| CY Investment Income | $10 | CYInvestmentIncomeAmt |
| PY Other Revenue | $100,475 | PYOtherRevenueAmt |
| CY Other Revenue | $1,295 | CYOtherRevenueAmt |
| PY Total Revenue | $834,143 | PYTotalRevenueAmt |
| CY Total Revenue | $675,067 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $465,646 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $484,453 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $14,423 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $205,426 | PYOtherExpensesAmt |
| CY Other Expenses | $159,650 | CYOtherExpensesAmt |
| PY Total Expenses | $671,072 | PYTotalExpensesAmt |
| CY Total Expenses | $644,103 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $163,071 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $30,964 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $135,299 | TotalAssetsBOYAmt |
| Total Assets EOY | $117,081 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $295,457 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $246,142 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$160,158 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$129,061 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | ST. MICHAEL ACADEMY (SMA) IS A NON-PUBLIC SCHOOL THAT HAS MET THE ADEQUACY REQUIREMENTS OF THE STATE BOARD OF EDUCATION. THE MISSION OF SMA IS TO PREPARE STUDENTS FOR COLLEGE AND FOR LIFE THROUGH THE DEVELOPMENT OF THE WHOLE PERSON ACCORDING TO HIGH STANDARDS OF MORAL AND INTELLECTUAL EXCELLENCE. IT IS THE INTENT OF ST. MICHAEL ACADEMY TO ENGAGE EXCLUSIVELY IN RELIGIOUS, EDUCATIONAL AND CHARITABLE ACTIVITIES. SMA FOLLOWS A CLASSICAL CURRICULUM AND GRANTS HIGH SCHOOL DIPLOMAS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $629,680 | ExpenseAmt |
| Desc | ST. MICHAEL ACADEMY IS A CATHOLIC HIGH SCHOOL SERVING THE LITTLE TRAVERSE AND NORTHERN MICHIGANS ONLY HIGH SCHOOL OFFERING A CLASSICAL CURRICULUM. SMA STRIVES TO DEVELOP THE WHOLE PERSON, CULTIVATING ACADEMIC, MORAL, AND ALL-AROUND EXCELLENCE IN ITS STUDENTS, FROM WITHIN A CARING AND ATTENTIVE ENVIRONMENT. | Desc |
| Total Program Service Expenses | $629,680 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | Yes (true) | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 15 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | false | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOSHUA MERCER | PersonNm |
| Phone | 2314893302 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6423 INDIAN GARDEN ROAD | AddressLine1Txt |
| City | PETOSKEY | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49770 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| KENDALL HAYES | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRET KEEFE | ||||||
| TREASURER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JOSHUA MERCER | ||||||
| PRESIDENT | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| STEVE PERREAULT | ||||||
| VICE-PRESIDE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID SLIFKA | ||||||
| SECRETARY | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| BONNIE WEISBURG | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $493,039 | AllOtherContributionsAmt |
| Noncash Contributions | $7,058 | NoncashContributionsAmt |
| Total Contributions | $493,039 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION | 611600 | $172,660 | $172,660 |
| ATHLETIC FEES | 611600 | $5,475 | $5,475 |
| SCHOOL FEES | 611600 | $2,588 | $2,588 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $180,723 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10 | TotalRevenueColumnAmt |
| Exclusion | $10 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUE | Desc |
| Business | 812900 | BusinessCd |
| Total Revenue Column | $1,295 | TotalRevenueColumnAmt |
| Exclusion | $1,295 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,295 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $675,067 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $180,723 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $1,305 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $386,337 | TotalAmt |
| Program Services | $386,337 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,187 | TotalAmt |
| Program Services | $66,187 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,929 | TotalAmt |
| Program Services | $31,929 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,826 | TotalAmt |
| Program Services | $8,826 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,188 | TotalAmt |
| Fundraising | $5,188 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,961 | TotalAmt |
| Program Services | $51,726 | ProgramServicesAmt |
| Fundraising | $9,235 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,179 | TotalAmt |
| Program Services | $56,179 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,566 | TotalAmt |
| Program Services | $8,566 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,272 | TotalAmt |
| Program Services | $2,272 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,800 | TotalAmt |
| Program Services | $4,800 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,990 | TotalAmt |
| Program Services | $6,990 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | BAD DEBT EXPENSE | Desc |
| Total | $5,868 | TotalAmt |
| Program Services | $5,868 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $644,103 | TotalAmt |
| Program Services | $629,680 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $14,423 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $113,699 | BOYAmt |
| EOY | $9,722 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $114,559 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $7,200 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,600 | BOYAmt |
| EOY | $107,359 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $135,299 | BOYAmt |
| EOY | $117,081 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,803 | BOYAmt |
| EOY | $3,365 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,500 | BOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $125,710 | BOYAmt |
| EOY | $113,210 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $140,444 | BOYAmt |
| EOY | $129,567 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $295,457 | BOYAmt |
| EOY | $246,142 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$160,158 | BOYAmt |
| EOY | -$129,061 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$160,158 | BOYAmt |
| EOY | -$129,061 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $135,299 | BOYAmt |
| EOY | $117,081 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $30,964 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | $133 | PriorPeriodAdjustmentsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $90,559 | OtherCostOrOtherBasisAmt |
| Book Value | $90,559 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $24,000 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,200 | DepreciationAmt |
| Book Value | $16,800 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $107,359 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DIOCESE LINE OF CREDIT | $76,111 |
| PAYROLL LIABILITIES | $53,456 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $129,567 | TotalLiabilityAmt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | false | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, LINE 3 | FormAndLineReferenceDesc |
| Explanation | THE SMA APPLICATION PACKET CONTAINS A RACIALLY NONDISCRIMINATORY POLICY, AS DOES OUR ANNUAL NEWSPAPER ADVERTISEMENT DURING CATHOLIC SCHOOLS WEEK. | ExplanationTxt |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (2 entries)
| Relationship With OrgRelationshipWithOrgTxt | Loan PurposeLoanPurposeTxt | Loan To OrganizationLoanToOrganizationInd | Balance DueBalanceDueAmt | DefaultDefaultInd | Board Or Committee ApprovalBoardOrCommitteeApprovalInd | Written AgreementWrittenAgreementInd |
|---|---|---|---|---|---|---|
| JULIE WIEMAN | ||||||
| BOARD TREASURER | REVOLVING LINE OF CREDIT | Yes (X) | $63,109 | false | Yes (true) | false |
| LARRY RUDNICKI | ||||||
| EXECUTIVE DIRECTOR | REVOLVING LINE OF CREDIT | Yes (X) | $50,101 | false | Yes (true) | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $113,210 | TotalBalanceDueAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | ST. MICHAEL ACADEMY (SMA) IS A NON-PUBLIC SCHOOL THAT HAS MET THE ADEQUACY REQUIREMENTS OF THE STATE BOARD OF EDUCATION. THE MISSION OF SMA IS TO PREPARE STUDENTS FOR COLLEGE AND FOR LIFE THROUGH THE DEVELOPMENT OF THE WHOLE PERSON ACCORDING TO HIGH STANDARDS OF MORAL AND INTELLECTUAL EXCELLENCE. IT IS THE INTENT OF ST. MICHAEL ACADEMY TO ENGAGE EXCLUSIVELY IN RELIGIOUS, EDUCATIONAL AND CHARITABLE ACTIVITIES. SMA FOLLOWS A CLASSICAL CURRICULUM AND GRANTS HIGH SCHOOL DIPLOMAS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | A DRAFT COPY OF FORM 990 IS PRESENTED TO THE BOARD FOR REVIEW. ANY QUESTIONS ARE PRESENTED TO THE PREPARER, RECONCILED AND APPROVED FOR SIGNATURE AND FILING. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE GOVERNING DOCUMENTS OF SMA ARE MADE AVAILABLE UPON RECEIPT OF ANY REASONABLE REQUEST. |