STRATEGY STUDIO / PUBLIC DATA EXPLORER

CHRISTIAN ACADEMY OF GUATEMALA INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
CHRISTIAN ACADEMY OF GUATEMALA INC (EIN 71-0786705)
Tax period
2022-07-01 to 2023-06-30
Filed
2023-11-02
IRS object ID
202333069349301483
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)
Return2023-11-02T14:06:26-05:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN853488402PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1D'AMICO & JAHNKE LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line19 SOUTH MAIN STREETAddressLine1Txt
CityONEONTACityNm
State AbbreviationNYStateAbbreviationCd
ZIP13820ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN710786705EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CHRISTIAN ACADEMY OF GUATEMALABusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCHRIBusinessNameControlTxt
Phone2399355369PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line17801 N W 37TH STREET 4347GUAAddressLine1Txt
CityMIAMICityNm
State AbbreviationFLStateAbbreviationCd
ZIP331666559ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonNATHANAEL GEORGE HARDEMANPersonNm
Person TitlePRESIDENT OF BOARDPersonTitleTxt
Phone2399355369PhoneNum
Signature2023-11-02SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstNATHANAELPersonFirstNm
Person LastGEORGE HARDEMANPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSARAH JAHNKEPreparerPersonNm
PTINP00640903PTIN
Phone6074413211PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerBRANDON LOFTUSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line17801 NW 37TH STRET 4347/GUAAddressLine1Txt
CityMIAMICityNm
State AbbreviationFLStateAbbreviationCd
ZIP33166ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$555,782GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.CHRISTACADGUATE.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1996FormationYr
Legal Domicile StateARLegalDomicileStateCd
Activity Or MissionINTERDENOMINATIONAL CHRISTIAN SCHOOL WHOSE PRIMARY PURPOSE IS TO SERVE MISSIONARY FAMILIES WHO LIVE IN GUATEMALA. OPERATIONS ARE CONDUCTED EXCLUSIVELY IN GUATEMALAActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers34TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$3,924PYContributionsGrantsAmt
CY Contributions Grants$27,954CYContributionsGrantsAmt
PY Program Service Revenue$483,720PYProgramServiceRevenueAmt
CY Program Service Revenue$527,773CYProgramServiceRevenueAmt
PY Investment Income$3,484PYInvestmentIncomeAmt
CY Investment Income$55CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$491,128PYTotalRevenueAmt
CY Total Revenue$555,782CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$315,051PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$222,936CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$226,313PYOtherExpensesAmt
CY Other Expenses$340,841CYOtherExpensesAmt
PY Total Expenses$541,364PYTotalExpensesAmt
CY Total Expenses$563,777CYTotalExpensesAmt
PY Revenues Less Expenses-$50,236PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$7,995CYRevenuesLessExpensesAmt
Total Assets BOY$1,098,015TotalAssetsBOYAmt
Total Assets EOY$339,916TotalAssetsEOYAmt
Total Liabilities BOY$106,304TotalLiabilitiesBOYAmt
Total Liabilities EOY$43,856TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$991,711NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$296,060NetAssetsOrFundBalancesEOYAmt
MissionINTERDENOMINATIONAL DAY SCHOOL WHOSE PRIMARY PURPOSE IS TO SERVE MISSIONARY FAMILIES LIVING IN GUATEMALA.THE SCHOOL OFFERS A FULLY ACCREDITIED U.S EDUCATIONAL CURRICULUM,ENCOMPASSING KINDERGARTEN,ELEMENTARY,JUNIOR AND SENIOR HIGH CLASSES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$510,228ExpenseAmt
Revenue$527,828RevenueAmt
DescSCHOOL OPERATIONS DESCRIBED ON LINE ABOVEDesc
Total Program Service Expenses$510,228TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign OfficeYes (1)ForeignOfficeInd
Foreign ActivitiesYes (1)ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document25IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org DocumentsYes (1)ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonBRANDON LOFTUSPersonNm
Phone0222459090PhoneNum

Foreign Address ForeignAddress

FieldValueIRS element (for citing)
Address Line18A AV 09-60 LOTE 03 FINCA SANTAAddressLine1Txt
CitySAN CRISTOBALCityNm
CountryGTCountryCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
NATHANAEL GEORGE HARDEMAN
PRESIDENT OF BOARD5.00Yes (X)Yes (X)$0$0$0
DANA CRAFT
VICE PRESIDENT OF BOARD2.00Yes (X)Yes (X)$0$0$0
KELLI HART
SECRETARY OF BOARD2.00Yes (X)Yes (X)$0$0$0
KENNETH SESE
TREASURER OF BOARD2.00Yes (X)Yes (X)$0$0$0
GRAHAM GOSHINMON
BOARD MEMBER2.00Yes (X)$0$0$0
ROBERT REICH
BOARD MEMBER2.00Yes (X)$0$0$0
BRANDON LOFTUS
DIRECTOR/PRINCIPAL40.00Yes (X)$0$0$0
KARINA LEIVA
BOARD MEMBER2.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$27,954AllOtherContributionsAmt
Noncash Contributions$5,242NoncashContributionsAmt
Total Contributions$27,954TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescTUITION AND FEESDesc
Business611110BusinessCd
Total Revenue Column$527,773TotalRevenueColumnAmt
Related Or Exempt Func Income$527,773RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$527,773TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$55TotalRevenueColumnAmt
Related Or Exempt Func Income$55RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$555,782TotalRevenueColumnAmt
Related Or Exempt Func Income$527,828RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$222,936TotalAmt
Program Services$180,049ProgramServicesAmt
Management And General$42,887ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,985TotalAmt
Management And General$1,985ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,566TotalAmt
Program Services$783ProgramServicesAmt
Management And General$783ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$23,134TotalAmt
Program Services$23,134ProgramServicesAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$200,000TotalAmt
Program Services$200,000ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$8,126TotalAmt
Program Services$8,126ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$5,120TotalAmt
Program Services$2,560ProgramServicesAmt
Management And General$2,560ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
EDUCATIONAL MATERIALS$53,347$53,347
OPERATING SUPPLIES$11,871$11,871
TELEPHONE & INTERNET$10,668$5,334$5,334
LICENSES$8,151$8,151

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$16,873TotalAmt
Program Services$16,873ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$563,777TotalAmt
Program Services$510,228ProgramServicesAmt
Management And General$53,549ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$326,532BOYAmt
EOY$316,666EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$3,291BOYAmt
EOY$2,450EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$19,970BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$301,990LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$281,190LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$658,396BOYAmt
EOY$20,800EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$89,826BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,098,015BOYAmt
EOY$339,916EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$77,279BOYAmt
EOY$14,606EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$29,025BOYAmt
EOY$29,250EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$106,304BOYAmt
EOY$43,856EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$991,711BOYAmt
EOY$296,060EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$991,711BOYAmt
EOY$296,060EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,098,015BOYAmt
EOY$339,916EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$7,995ReconcilationRevenueExpnssAmt
Other Changes In Net Assets-$687,656OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$301,990InvestmentCostOrOtherBasisAmt
Depreciation$281,190DepreciationAmt
Book Value$20,800BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$20,800TotalBookValueLandBuildingsAmt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd0GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp

FieldValueIRS element (for citing)
RegionGUATEMALA, CENTRAL AMERICARegionTxt
Offices1OfficesCnt
Employee25EmployeeCnt
Type Of Activities ConductedPROGRAM SERVICESTypeOfActivitiesConductedTxt
Specific Services ProvidedSCHOOLSpecificServicesProvidedTxt
Region Total Expenditures$563,777RegionTotalExpendituresAmt
FieldValueIRS element (for citing)
Subtotal Offices1SubtotalOfficesCnt
Subtotal Employees25SubtotalEmployeesCnt
Continuation Total Office0ContinuationTotalOfficeCnt
Continuation Total Employee0ContinuationTotalEmployeeCnt
Total Office1TotalOfficeCnt
Total Employee25TotalEmployeeCnt
Subtotal Spent$563,777SubtotalSpentAmt
Continuation Spent$0ContinuationSpentAmt
Total Spent$563,777TotalSpentAmt
Transfer To Foreign Corp0TransferToForeignCorpInd
Interest In Foreign Trust0InterestInForeignTrustInd
Foreign Corp Ownership0ForeignCorpOwnershipInd
Passive Foreign Investmest Co0PassiveForeignInvestmestCoInd
Foreign Partnership0ForeignPartnershipInd
Boycott Countries0BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART III ACCOUNTING METHOD:FormAndLineReferenceDesc

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 4NUMBEROUS CHANGES WERE MADE TO THE BI-LAWS OF THE SCHOOL AND MEMBERSHIP BYLAW CHANGE MEMBERSHIP III.2 ORIGINAL: III. MEMBERSHIP 2. THE PARENTS OF THE CHILDREN ENROLLED IN THE SCHOOL SHALL BE MEMBERS OF THE ASOCIACION DE PADRES DE FAMILIA MISIONEROS CRISTIANOS, HEREAFTER REFERRED TO AS THE ASSOCIATION. EACH PARENT SHALL BE ENTITLED TO VOICE AND VOTE IN ALL DULY CALLED GENERAL ASSEMBLY BUSINESS MEETINGS. CHANGE: III. MEMBERSHIP 2. MEMBERSHIP IN THE CHRISTIAN ACADEMY OF GUATEMALA GENERAL ASSEMBLY WILL BE BASED ON THE FOLLOWING CRITERIA: A. MISSIONARY PARENTS OF STUDENTS ENROLLED AS OF NOVEMBER 2, 2021, ARE MEMBERS OF THE GENERAL ASSEMBLY DURING THE PERIOD OF THE ENROLLMENT OF THEIR CHILD(REN). EACH FAMILY WILL HAVE ONE VOTE. B. NON-MISSIONARY PARENTS OF STUDENTS ENROLLED AS OF NOVEMBER 2, 2021, ARE ELIGIBLE TO BE MEMBERS OF THE GENERAL ASSEMBLY DURING THE PERIOD OF THE ENROLLMENT OF THEIR CHILD(REN). EACH FAMILY WILL HAVE ONE VOTE, PROVIDED THEY CONFIRM THEIR MEMBERSHIP IN WRITING ON THE OFFICIAL MEMBERSHIP FORM NO LATER THAN NOVEMBER 12, 2021. C. ALL MISSIONARY PARENTS OF STUDENTS ENROLLED AFTER NOVEMBER 2, 2021, ARE NON-VOTING MEMBERS OF THE GENERAL ASSEMBLY DURING THE FIRST 12 MONTHS OF THE ENROLLMENT OF THEIR CHILD(REN), AFTER WHICH TIME THEY WILL HAVE ONE VOTE PER FAMILY. D. NON-MISSIONARY PARENTS OF CHILDREN ENROLLED AFTER NOVEMBER 2, 2021, MAY APPLY FOR MEMBERSHIP IN THE GENERAL ASSEMBLY IN ACCORDANCE WITH THE CRITERIA AND PROCESSES APPROVED BY THE GENERAL ASSEMBLY. BYLAW CHANGE MEMBERSHIP III.3 ORIGINAL: III. MEMBERSHIP 3. ANY FULL-TIME MISSIONARY FACULTY MEMBER WHO HAS SERVED TWO YEARS OR MORE MAY BE DESIGNATED AN HONORARY MEMBER OF THE ASSOCIATION BY THE GENERAL ASSEMBLY. HONORARY MEMBERS SHALL BE ENTITLED TO VOICE AND VOTE IN ALL DULY CALLED GENERAL ASSEMBLY BUSINESS MEETINGS BUT SHALL NOT BE ELIGIBLE TO SERVE ON THE SCHOOL BOARD. CHANGE: III. MEMBERSHIP 3. ANY FULL-TIME MISSIONARY FACULTY MEMBER WHO HAS SERVED TWO YEARS OR MORE MAY BE DESIGNATED AN HONORARY MEMBER OF THE ASSOCIATION BY THE GENERAL ASSEMBLY. HONORARY MEMBERS SHALL BE ENTITLED TO VOICE AND VOTE IN ALL DULY CALLED GENERAL ASSEMBLY BUSINESS MEETINGS BUT SHALL NOT BE ELIGIBLE TO SERVE ON THE SCHOOL BOARD. ALL CURRENT HONORARY MEMBERS ARE GRANDFATHERED IN. MEMBERSHIP OF HONORARY MEMBERS LASTS WHILE THEY VOLUNTARILY SERVE ON STAFF. BYLAW CHANGE SCHOOL BOARD IV.1 ORIGINAL: IV. SCHOOL BOARD 1. THE ESTATUTOS DE LA ASOCIACIN, WHICH ESTABLISH THE LEGAL STATUS OF THE CHRISTIAN ACADEMY OF GUATEMALA IN THE REPUBLIC OF GUATEMALA, STATE THAT THE GENERAL ASSEMBLY MUST ELECT A JUNTA DIRECTIVA WHICH IS THE ORGANISM CHARGED WITH ADMINISTERING THE ASSOCIATION IN ACCORDANCE WITH THE ESTATUTOS, THE BYLAWS, AND THE DIRECTIVES OF THE GENERAL ASSEMBLY. (ESTATUTOS, ARTICULO 22). THE SCHOOL BOARD MENTIONED IN THESE BYLAWS IS UNDERSTOOD TO BE ONE AND THE SAME ENTITY AS THE JUNTA DIRECTIVA MENTIONED IN THE ESTATUTOS OF THE ASSOCIATION. CHANGE: IV. SCHOOL BOARD 1. THE GENERAL ASSEMBLY OF CHRISTIAN ACADEMY OF GUATEMALA MUST ELECT A BOARD OF DIRECTORS WHICH IS THE ORGANISM CHARGED WITH ADMINISTERING CHRISTIAN ACADEMY OF GUATEMALA IN ACCORDANCE WITH THE BYLAWS AND THE DIRECTIVES OF THE CHRISTIAN ACADEMY OF GUATEMALA'S GENERAL ASSEMBLY. BYLAW CHANGE SCHOOL BOARD IV.9 ORIGINAL: IV. SCHOOL BOARD 9. THE PRESIDENT OF THE SCHOOL BOARD SHALL FULFILL ALL THE RESPONSIBILITIES AND OBLIGATIONS LISTED IN THE ESTATUTOS. CHANGE: IV. SCHOOL BOARD 9. THE PRESIDENT OF THE SCHOOL BOARD MUST FULFILL THE FOLLOWING RESPONSIBILITIES AND OBLIGATIONS: A. REPRESENT THE SINGULAR VOICE OF THE SCHOOL BOARD IN ALL MATTERS THEY HAVE RESOLVED; B. BE THE LEGAL REPRESENTATIVE FOR THE CHRISTIAN ACADEMY OF GUATEMALA; C. PRESIDE OVER THE GENERAL ASSEMBLY AND THE SCHOOL BOARD; D. TO DIRECT PROPER EXECUTION OF THE RESOLUTIONS PUT FORTH BY THE GENERAL ASSEMBLY AND THE SCHOOL BOARD; E. PREPARE THE AGENDA FOR THE GENERAL ASSEMBLY AND THE SCHOOL BOARD; F. COORDINATE THE ACTIVITIES AND MEETINGS OF THE GENERAL ASSEMBLY AND THE SCHOOL BOARD; AND G. TO LEAD IN THE BEST FASHION POSSIBLE THE FUTURE OF THE CHRISTIAN ACADEMY OF GUATEMALA. BYLAW CHANGE SCHOOL BOARD IV.14 ORIGINAL: IV. SCHOOL BOARD 14. ALL GENERAL ASSEMBLY BUSINESS MEETINGS CALLED BY THE BOARD SHALL BE ANNOUNCED BY WRITTEN NOTICE AT LEAST TEN WORKING DAYS PRIOR TO THE MEETING DATE. THE MEETING AGENDA SHALL BE PUBLISHED WITH THE ANNOUNCEMENT. INDIVIDUALS WITH SUGGESTED ADDITIONS TO THE AGENDA MAY PRESENT THEM TO THE PRESIDENT PRIOR TO THE MEETING FOR HIS/HER CONSIDERATION. SUCH MEETINGS SHALL BE CONDUCTED IN AN ORDERLY AND CHRISTIAN ATMOSPHERE. QUORUM SHALL BE ESTABLISHED IN ACCORDANCE WITH THE ESTATUTOS. CHANGE: IV. SCHOOL BOARD 14. ALL GENERAL ASSEMBLY BUSINESS MEETINGS CALLED BY THE BOARD SHALL BE ANNOUNCED BY WRITTEN NOTICE AT LEAST TEN WORKING DAYS PRIOR TO THE MEETING DATE. THE MEETING AGENDA SHALL BE PUBLISHED WITH THE ANNOUNCEMENT. INDIVIDUALS WITH SUGGESTED ADDITIONS TO THE AGENDA MAY PRESENT THEM TO THE PRESIDENT PRIOR TO THE MEETING FOR HIS/HER CONSIDERATION. SUCH MEETINGS SHALL BE CONDUCTED IN AN ORDERLY AND CHRISTIAN ATMOSPHERE. QUORUM SHALL BE ESTABLISHED BY 50% PLUS ONE OF THE GENERAL ASSEMBLY MEMBERSHIP. BYLAW CHANGE AMENDMENTS ORIGINAL: AMENDMENTS: THESE BYLAWS MAY BE AMENDED OR OTHERWISE CHANGED BY A TWO-THIRDS (2/3) VOTE OF THOSE PRESENT OR DULY REPRESENTED AT A MEETING OF THE GENERAL ASSEMBLY. HOWEVER, ANY PROPOSED CHANGE OR AMENDMENT TO THESE BYLAWS MUST BE IN ACCORDANCE WITH THE ESTATUTOS, AND SENT TO PARENTS AT LEAST TEN WORKING DAYS PRIOR TO THE GENERAL ASSEMBLY MEETING IN WHICH SUCH A CHANGE IS TO BE CONSIDERED. CHANGE: AMENDMENTS: THESE BYLAWS MAY BE AMENDED OR OTHERWISE CHANGED BY A TWO-THIRDS (2/3) VOTE OF THOSE PRESENT OR DULY REPRESENTED AT A MEETING OF THE GENERAL ASSEMBLY. HOWEVER, ANY PROPOSED CHANGE OR AMENDMENT TO THESE BYLAWS MUST NOT VIOLATE GUATEMALAN LAWS, AND SENT TO PARENTS AT LEAST TEN WORKING DAYS PRIOR TO THE GENERAL ASSEMBLY MEETING IN WHICH SUCH A CHANGE IS TO BE CONSIDERED. BYLAW CHANGE MEMBERSHIP III.1 ORIGINAL: III. MEMBERSHIP III.1 THE CHRISTIAN ACADEMY OF GUATEMALA IS ESTABLISHED PRIMARILY TO EDUCATE ENGLISH-SPEAKING CHILDREN OF CHRISTIAN MISSIONARY FAMILIES OF DIFFERENT DENOMINATIONS. NO MORE THAN ONE-THIRD (1/3) OF THE STUDENT BODY MAY BE CHILDREN OF NON-MISSIONARY FAMILIES. CHANGE: III. MEMBERSHIP III.1 THE CHRISTIAN ACADEMY OF GUATEMALA IS ESTABLISHED PRIMARILY TO EDUCATE ENGLISH-SPEAKING CHILDREN OF CHRISTIAN MISSIONARY FAMILIES OF DIFFERENT DENOMINATIONS. NO MORE THAN 40% OF THE STUDENT BODY MAY BE CHILDREN OF NON-MISSIONARY FAMILIES.
FORM 990, PART VI, SECTION A, LINE 4APPROVED APRIL 28, 2022 BYLAW CHANGE MEMBERSHIP III.1 ORIGINAL: III. MEMBERSHIP 1. THE CHRISTIAN ACADEMY OF GUATEMALA IS ESTABLISHED PRIMARILY TO EDUCATE ENGLISH-SPEAKING CHILDREN OF CHRISTIAN MISSIONARY FAMILIES OF DIFFERENT DENOMINATIONS. NO MORE THAN 40% OF THE STUDENT BODY MAY BE CHILDREN OF NON-MISSIONARY FAMILIES. A. A CHRISTIAN MISSIONARY FAMILY IS DEFINED AS ALL OF THE FOLLOWING: I. ONE WHERE THE PARENTS' PRIMARY PURPOSE TO BE IN GUATEMALA IS CHRISTIAN MISSIONARY ENDEAVOR. II. ONE WHERE FINANCIAL SUPPORT IS RECEIVED FOR CHRISTIAN MISSIONARY ENDEAVORS. B. ALL PARENTS WHEN REGISTERING THEIR CHILDREN MUST: I. SIGN THE STATEMENT OF FAITH AS STATED IN THESE BYLAWS. II. BE MEMBERS IN GOOD STANDING OF AN EVANGELICAL CHRISTIAN CHURCH OR MISSION. III. DEMONSTRATE THAT AT LEAST ONE PARENT HAS SUFFICIENT PROFICIENCY IN THE ENGLISH LANGUAGE TO COMMUNICATE IN ORDER TO FULFILL THEIR PRIVILEGES AND RESPONSIBILITIES AS MEMBERS OF THE ASSOCIATION, UNDERSTANDING THAT ALL STUDENTS MUST HAVE ADEQUATE ENGLISH PROFICIENCY TO UNDERSTAND AND PARTICIPATE IN THE CLASSROOM. CHANGE: III. MEMBERSHIP 1. CHRISTIAN ACADEMY OF GUATEMALA IS ESTABLISHED PRIMARILY TO EDUCATE ENGLISH-SPEAKING CHILDREN OF CHRISTIAN MISSIONARY FAMILIES OF DIFFERENT DENOMINATIONS. A CAG FAMILY UNDER THE AUTHORITY OF JESUS CHRIST AND THE BIBLE, (1) IS DEVOTED TO LIVING OUT THEIR SALVATION, (2) SERVING THE LORD AND FELLOW MAN, (3) SHARING THE GOSPEL IN ORDER TO MAKE DISCIPLES, AND (4) HAS A WORKING PROFICIENCY OF THE ENGLISH LANGUAGE. A. ALL PARENTS WHEN REGISTERING THEIR CHILDREN MUST DEMONSTRATE: I. THAT THEY ARE UNDER THE AUTHORITY OF JESUS CHRIST AND THE BIBLE, II. THAT THEY ARE DEVOTED TO LIVING OUT THEIR SALVATION, BY SERVING THEIR FELLOW MAN, SHARING THE GOSPEL, AND MAKING DISCIPLES, & III. THAT THE PARENT WHO IS MOST INVOLVED IN THEIR STUDENT'S DAILY SCHOOL LIFE HAS A WORKING PROFICIENCY OF THE ENGLISH LANGUAGE, UNDERSTANDING THAT ALL STUDENTS MUST HAVE ADEQUATE ENGLISH PROFICIENCY TO UNDERSTAND AND PARTICIPATE B. AT LEAST 60% OF THE STUDENT BODY MUST BE CHILDREN OF ONE OF THE FOLLOWING TYPES OF MISSIONARY OR MINISTRY FAMILIES: I. AN INTERNATIONATIONAL MISSIONARY FAMILY AT CAG: -HAS AT LEAST ONE PARENT WHO HOLDS A VALID NON-GUATEMALAN PASSPORT, -IS CURRENTLY HELD ACCOUNTABLE BY AN EVANGELICAL CHRISTIAN CHURCH OR SENDING ORGANIZATION BASED OUTSIDE OF GUATEMALA & IN IN GUATEMALA PRIMARILY TO OWRK IN SUPPORT OF EVANGELICAL CHRISTINA ENDEVORS II. A NATIONAL MINISTRY FAMILY AT CAG: - IS CURRENTLY HELD ACCOUNTABLE BY AN EVANGELICAL CHRISTIAN CHURCH OR ORGANIZATION & WORKS PRIMARILY IN SUPPORT OF EVANELICAL CHRISTIAN ENDEAVORS.
FORM 990, PART VI, SECTION B, LINE 11BTHE SCHOOL BOARD MEMBERS ARE PROVIDED WITH ELECTRONIC COPIES OF FORM 990 SUPPORTING SCHEDULES PRIOR TO FILING FORM 990. THE FORM 990 IS REVIEWED IN DEPTH BY THE EXECUTIVE DIRECTOR AND THE BUSINESS MANAGER PRIOR TO SIGNING AND FILING THE RETURN.
FORM 990, PART VI, SECTION C, LINE 19THE DOCUMENTS ARE AVAILABLE FOR INSPECTION DURING REGULAR BUSINESS HOURS AT THE ORGANIZATION'S ADMINSTRATIVE OFFICES.
FORM 990, PART XI, LINE 9:ROUNDING: 1. FOR AN UNDETERMINED NUMBER OF YEARS ASSETS OF THE RELATED FOREIGN ENTITY WERE ERRONSELY RECORDED ON THE BOOKS OF THIS ENTITY. THESE ADJUSTMENTS CORRECT THIS ENTITY'S BOOKS BY REMOVING THAT WHICH SHOULD HAVE BEEN RECORDED AS TRANSFERS TO AFFILATES OVER MANY YEARS: -687,657.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1ASOCIACION DE PADRES DE FAMILIA MISIONEROS CRISTIANOSBusinessNameLine1Txt

Foreign Address ForeignAddress

FieldValueIRS element (for citing)
Address Line18 AVE 9-60 ALDEA EL CAMPANEROAddressLine1Txt
CityFINCA SANTA BARARACityNm
Province Or StateSAN CRISTOBAL ZONProvinceOrStateNm
CountryGTCountryCd
FieldValueIRS element (for citing)
Primary ActivitiesTO PROVIDE FUNDING FOR BUILDING OPERATIONS THROUGH DONATIONPrimaryActivitiesTxt
Legal Domicile Foreign CountryGTLegalDomicileForeignCountryCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 12B, IIPublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1CHRISTIAN ACADEMY OF GUATEMALABusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (1)TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmt
ASOCIACION DE PADRES DE FAMILIA MISIONEROS CRISTIANOS
K$200,000
ASOCIACION DE PADRES DE FAMILIA MISIONEROS CRISTIANOS
R$687,657