STRATEGY STUDIO / PUBLIC DATA EXPLORER

CORNERSTONE CHRISTIAN ACADEMY: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization
CORNERSTONE CHRISTIAN ACADEMY (EIN 75-2860937)
Tax period
2012-06-01 to 2013-05-31
Filed
2014-02-11
IRS object ID
201410529349300426
Schema version
2012v2.1
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)
Timestamp2014-02-11T21:09:18-06:00Timestamp
Tax Period End Date2013-05-31TaxPeriodEndDate

Preparer Firm PreparerFirm

FieldValueIRS element (for citing)
EIN273561781EIN

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1Kelly Dias Accountancy PLLCBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line15411 Acton HwyAddressLine1
CityGranburyCity
StateTXState
ZIP Code76049ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2012-06-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN752860937EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1Cornerstone Christian AcademyBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlCORNNameControl

US Address USAddress

FieldValueIRS element (for citing)
Address Line1603 Meander RoadAddressLine1
CityGranburyCity
StateTXState
ZIP Code76049ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameMarcia L MartinezName
TitleAdministratorTitle
Phone8175736485Phone
Date Signed2014-02-14DateSigned
Authorize Third PartytrueAuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameKelly A Dias CPAName
PTINP00977210PTIN
Phone8173265871Phone
Date Prepared2014-02-11DatePrepared
FieldValueIRS element (for citing)
Tax Year2012TaxYear
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Gross Receipts924313GrossReceipts
Group Return For AffiliatesfalseGroupReturnForAffiliates
Organization501c3XOrganization501c3
Web Sitewww.ccagranbury.comWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation1999YearFormation
State Legal DomicileTXStateLegalDomicile
Activity Or Mission DescriptionThe operation of a private schoolActivityOrMissionDescription
Nbr Voting Members Governing Body7NbrVotingMembersGoverningBody
Nbr Independent Voting Members0NbrIndependentVotingMembers
Total Nbr Employees31TotalNbrEmployees
Total Nbr Volunteers40TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year69407ContributionsGrantsPriorYear
Contributions Grants Current Year66673ContributionsGrantsCurrentYear
Program Service Revenue Prior Year737193ProgramServiceRevenuePriorYear
Program Service Revenue CY842206ProgramServiceRevenueCY
Investment Income Prior Year300InvestmentIncomePriorYear
Investment Income Current Year195InvestmentIncomeCurrentYear
Other Revenue Prior Year1642OtherRevenuePriorYear
Other Revenue Current Year908OtherRevenueCurrentYear
Total Revenue Prior Year808542TotalRevenuePriorYear
Total Revenue Current Year909982TotalRevenueCurrentYear
Grants And Similar Amnts CY1000GrantsAndSimilarAmntsCY
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year535762SalariesEtcPriorYear
Salaries Etc Current Year579034SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year24121TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year7263TotalFundrsngExpCurrentYear
Other Expense Prior Year252423OtherExpensePriorYear
Other Expenses Current Year273739OtherExpensesCurrentYear
Total Expenses Prior Year812306TotalExpensesPriorYear
Total Expenses Current Year853773TotalExpensesCurrentYear
Revenues Less Expenses Prior Year-3764RevenuesLessExpensesPriorYear
Revenues Less Expenses CY56209RevenuesLessExpensesCY
Total Assets BOY661616TotalAssetsBOY
Total Assets EOY696758TotalAssetsEOY
Total Liabilities BOY361633TotalLiabilitiesBOY
Total Liabilities EOY340566TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY299983NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY356192NetAssetsOrFundBalancesEOY
Mission DescriptionThe operation of a private schoolMissionDescription
Significant New Program ServicesfalseSignificantNewProgramServices
Significant ChangefalseSignificantChange
Expense721421Expense
Revenue842206Revenue
DescriptionOperation of a school.Description
Total Program Service Expense721421TotalProgramServiceExpense
Described In501 C3trueDescribedIn501C3
Schedule B RequiredtrueScheduleBRequired
Political ActivitiesfalsePoliticalActivities
Lobbying ActivitiesfalseLobbyingActivities
Donor Advised FundsfalseDonorAdvisedFunds
Conservation EasementsfalseConservationEasements
Collections Of ArtfalseCollectionsOfArt
Credit CounselingfalseCreditCounseling
Term Or Permanent EndowmentsfalseTermOrPermanentEndowments
Report Land Bldg EquiptrueReportLandBldgEquip
Report Invest Oth SecuritiesfalseReportInvestOthSecurities
Report Prog Rel InvestfalseReportProgRelInvest
Report Other AssetsfalseReportOtherAssets
Report Other LiabilitiesfalseReportOtherLiabilities
Report Fin48 FootnotefalseReportFin48Footnote
Independent Audit Financial StmtfalseIndependentAuditFinancialStmt
Consolidated Audit Financial StmtfalseConsolidatedAuditFinancialStmt
SchooltrueSchool
Foreign OfficefalseForeignOffice
Foreign ActivitiesfalseForeignActivities
More Than5000 K To OrganizationsfalseMoreThan5000KToOrganizations
More Than5000 K To IndividualsfalseMoreThan5000KToIndividuals
Professional FundraisingfalseProfessionalFundraising
Fundraising ActivitiestrueFundraisingActivities
GamingfalseGaming
HospitalfalseHospital
Grants To OrganizationsfalseGrantsToOrganizations
Grants To IndividualsfalseGrantsToIndividuals
Schedule J RequiredfalseScheduleJRequired
Tax Exempt BondsfalseTaxExemptBonds
Excess Benefit TransactionfalseExcessBenefitTransaction
Prior Excess Benefit TransactionfalsePriorExcessBenefitTransaction
Loan To Officer Or DQPfalseLoanToOfficerOrDQP
Grant To Related PersonfalseGrantToRelatedPerson
Bsnss Rltnshp With OrganizationfalseBsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family MemberfalseBsnssRltnshpThruFamilyMember
Officer Entity With Bsnss RltnshpfalseOfficerEntityWithBsnssRltnshp
Deductible Non Cash ContributionsfalseDeductibleNonCashContributions
Deductible Contributions Of ArtfalseDeductibleContributionsOfArt
TerminatedfalseTerminated
Partial LiquidationfalsePartialLiquidation
Disregarded EntityfalseDisregardedEntity
Related EntityfalseRelatedEntity
Related Org Controlled EntityfalseRelatedOrgControlledEntity
Transaction Related EntityfalseTransactionRelatedEntity
Transfers To Exempt Non Chrtbl OrgfalseTransfersToExemptNonChrtblOrg
Activities Conducted PartnershipfalseActivitiesConductedPartnership
Schedule O RequiredtrueScheduleORequired
Info In Schedule O Part VXInfoInScheduleOPartV
Number Forms Transmitted With10968NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup WitholdingtrueComplianceWithBackupWitholding
Number Of Employees31NumberOfEmployees
Employment Tax Returns FiledtrueEmploymentTaxReturnsFiled
Unrelated Business IncometrueUnrelatedBusinessIncome
Form990-T FiledfalseForm990-TFiled
Foreign Financial AccountfalseForeignFinancialAccount
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTrans
Taxable Party NotificationfalseTaxablePartyNotification
Non Deductible ContributionsfalseNonDeductibleContributions
Quid Pro Quo ContributionstrueQuidProQuoContributions
Quid Pro Quo DisclosuretrueQuidProQuoDisclosure
Form8282 Property Disposed OffalseForm8282PropertyDisposedOf
Funds To Pay PremiumsfalseFundsToPayPremiums
Premiums PaidfalsePremiumsPaid
Indoor Tanning ServicesfalseIndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members7NbrVotingGoverningBodyMembers
Number Independent Voting Members0NumberIndependentVotingMembers
Family Or Business RelationshipfalseFamilyOrBusinessRelationship
Delegation Of Management DutiesfalseDelegationOfManagementDuties
Changes To Organizing DocsfalseChangesToOrganizingDocs
Material Diversion Or MisusefalseMaterialDiversionOrMisuse
Members Or StockholdersfalseMembersOrStockholders
Election Of Board MembersfalseElectionOfBoardMembers
Decisions Subject To ApprovalfalseDecisionsSubjectToApproval
Minutes Of Governing BodytrueMinutesOfGoverningBody
Minutes Of CommitteestrueMinutesOfCommittees
Officer Mailing AddressfalseOfficerMailingAddress
Local ChaptersfalseLocalChapters
Form990 Provided To Governing BodyfalseForm990ProvidedToGoverningBody
Conflict Of Interest PolicyfalseConflictOfInterestPolicy
Whistleblower PolicyfalseWhistleblowerPolicy
Document Retention PolicyfalseDocumentRetentionPolicy
Compensation Process CEOfalseCompensationProcessCEO
Compensation Process OtherfalseCompensationProcessOther
Investment In Joint VenturefalseInvestmentInJointVenture
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

FieldValueIRS element (for citing)
Name PersonKaren AgsterNamePerson
Telephone Number8175736485TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1603 Meander RoadAddressLine1
CityGranburyCity
StateTXState
ZIP Code76049ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (9 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensationKey EmployeeKeyEmployee
Brad Parish
Vice President6.00X000
Debra Farnsworth
Secretary2.00X000
Joe Lee
Member2.00X000
Joe Overstreet
President6.00X000
Launi Webb
Member2.00X000
Nathan Capps
Member2.00X000
Nicole Pangle
Member2.00X000
Will Steed
Treasurer4.00X000
Marcia L Martinez
Administrator40.00416700X
FieldValueIRS element (for citing)
Total Reportable Comp From Org4167TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs0TotalReportableCompFrmRltdOrgs
Total Other Compensation0TotalOtherCompensation
Number Individuals GT100 K0NumberIndividualsGT100K
Formers ListedfalseFormersListed
Total Comp GT150 KfalseTotalCompGT150K
Compensation From Other SourcesfalseCompensationFromOtherSources
Fundraising Events46450FundraisingEvents
All Other Contributions20223AllOtherContributions
Total Contributions66673TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescriptionBusiness CodeBusinessCodeTotal Revenue ColumnTotalRevenueColumnRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Tuition and Fees900099773522773522
Program Fees9000996868468684
FieldValueIRS element (for citing)
Total Program Service Revenue842206TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column195TotalRevenueColumn
Related Or Exempt Function Income195RelatedOrExemptFunctionIncome

Royalties Revenue RoyaltiesRevenue

FieldValueIRS element (for citing)
Total Revenue Column1175TotalRevenueColumn
Exclusion$1,175ExclusionAmount
FieldValueIRS element (for citing)
Gross Income Fundraising Events14064GrossIncomeFundraisingEvents
Cntrbtns Rprtd Fundraising Events46450CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses14331FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

FieldValueIRS element (for citing)
Total Revenue Column-267TotalRevenueColumn
Exclusion-$267ExclusionAmount

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column909982TotalRevenueColumn
Related Or Exempt Function Income842401RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$908ExclusionAmount
FieldValueIRS element (for citing)
Info In Schedule O Part IXXInfoInScheduleOPartIX

Grants To Domestic Individuals GrantsToDomesticIndividuals

FieldValueIRS element (for citing)
Total1000Total
Program Services1000ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total25000Total
Program Services25000ProgramServices

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total506448Total
Program Services506448ProgramServices

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total47586Total
Program Services47586ProgramServices

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total1873Total
Management And General1873ManagementAndGeneral

Advertising Advertising

FieldValueIRS element (for citing)
Total8305Total
Management And General8305ManagementAndGeneral

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total4847Total
Management And General4847ManagementAndGeneral

Information Technology InformationTechnology

FieldValueIRS element (for citing)
Total11867Total
Management And General11867ManagementAndGeneral

Occupancy Occupancy

FieldValueIRS element (for citing)
Total60849Total
Management And General60849ManagementAndGeneral

Interest Interest

FieldValueIRS element (for citing)
Total15124Total
Management And General15124ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total16717Total
Program Services14325ProgramServices
Management And General2392ManagementAndGeneral

Insurance Insurance

FieldValueIRS element (for citing)
Total9224Total
Management And General9224ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescriptionTotalTotalFundraisingFundraisingProgram ServicesProgramServicesManagement And GeneralManagementAndGeneral
Small Fundraiser Expenses72637263
Curriculum4265542655
Vehicle63646364
Program Services8440784407

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total4244Total
Management And General4244ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total853773Total
Program Services721421ProgramServices
Management And General125089ManagementAndGeneral
Fundraising7263Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY87881BOY
EOY116386EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY168650BOY
EOY135286EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

FieldValueIRS element (for citing)
BOY333BOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis563611LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec118525LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY404752BOY
EOY445086EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY661616BOY
EOY696758EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY1102BOY
EOY1431EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

FieldValueIRS element (for citing)
BOY360531BOY
EOY339135EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY361633BOY
EOY340566EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY299983BOY
EOY356192EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY299983BOY
EOY356192EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY661616BOY
EOY696758EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses56209ReconcilationRevenueExpenses
Reconcilation Other Changes0ReconcilationOtherChanges
Method Of Accounting CashXMethodOfAccountingCash
Accountant Compile Or ReviewfalseAccountantCompileOrReview
FS AuditedfalseFSAudited
Federal Grant Audit RequiredfalseFederalGrantAuditRequired

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
School170b1 AiiXSchool170b1Aii

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

FieldValueIRS element (for citing)
Contributor NumberRESTRICTEDContributorNumber

Contributor Name Business ContributorNameBusiness

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor Address US ContributorAddressUS

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Aggregate ContributionsRESTRICTEDAggregateContributions

Schedule D IRS990ScheduleD

Land Land

FieldValueIRS element (for citing)
Other Cost Or Other Basis69000OtherCostOrOtherBasis
Book Value69000BookValue

Buildings Buildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis361600OtherCostOrOtherBasis
Depreciation83439Depreciation
Book Value278161BookValue

Leasehold Improvements LeaseholdImprovements

FieldValueIRS element (for citing)
Other Cost Or Other Basis91263OtherCostOrOtherBasis
Depreciation19824Depreciation
Book Value71439BookValue

Equipment Equipment

FieldValueIRS element (for citing)
Other Cost Or Other Basis41748OtherCostOrOtherBasis
Depreciation15262Depreciation
Book Value26486BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings445086TotalOfBookValueLandBuildings

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmttrueNondiscriminatoryPolicyStmt
Policy Statement In Brochures EtctruePolicyStatementInBrochuresEtc
Policy Publ Via Broadcast MediatruePolicyPublViaBroadcastMedia
Maint Racial Composition RecordstrueMaintRacialCompositionRecords
Maint Scholarships RecordstrueMaintScholarshipsRecords
Maint Copies Of Brochures EtctrueMaintCopiesOfBrochuresEtc
Maint Copies Of All SolicitationstrueMaintCopiesOfAllSolicitations
Discriminate Race Students RightsfalseDiscriminateRaceStudentsRights
Discriminate Race Admiss PoliciesfalseDiscriminateRaceAdmissPolicies
Discriminate Race Emplmn FacultyfalseDiscriminateRaceEmplmnFaculty
Discriminate Race ScholarshipsfalseDiscriminateRaceScholarships
Discriminate Race Educ PoliciesfalseDiscriminateRaceEducPolicies
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFclts
Discriminate Race Athletic ProgfalseDiscriminateRaceAthleticProg
Discriminate Race Other ActyfalseDiscriminateRaceOtherActy
Government Financial Aid ReceivedfalseGovernmentFinancialAidReceived
Government Financial Aid RevokedfalseGovernmentFinancialAidRevoked
Compliance With Rev Proc7550trueComplianceWithRevProc7550

Schedule G IRS990ScheduleG

Events Information EventsInformation

FieldValueIRS element (for citing)
Name Of Event1Spring DinneNameOfEvent1
Gross Receipts Event18619GrossReceiptsEvent1
Gross Revenue Event18619GrossRevenueEvent1
Food And Beverage Event12514FoodAndBeverageEvent1
Other Direct Expenses Event1434OtherDirectExpensesEvent1
Name Of Event2Annual FundNameOfEvent2
Gross Receipts Event251895GrossReceiptsEvent2
Charitable Contributions Event246450CharitableContributionsEvent2
Gross Revenue Event25445GrossRevenueEvent2
Food And Beverage Event25313FoodAndBeverageEvent2
Entertainment Event22117EntertainmentEvent2
Other Direct Expenses Event23953OtherDirectExpensesEvent2
Gross Receipts Total60514GrossReceiptsTotal
Charitable Contributions Total46450CharitableContributionsTotal
Gross Revenue Total Events14064GrossRevenueTotalEvents
Food And Beverage Total Events7827FoodAndBeverageTotalEvents
Entertainment Total Events2117EntertainmentTotalEvents
Other Direct Expenses Total Events4387OtherDirectExpensesTotalEvents
Direct Expense Summary Events14331DirectExpenseSummaryEvents
Net Income Summary-267NetIncomeSummary

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
O01Unrelated business income explanation Part V line 3bThe only unrelated business income is oil and gas royalties. The organization does not have a working interest in the mineral rights.
O02Form 990 governing body review Part VI line 11The completed 990 is presented to the board at the meeting following its completion and filing. The board reviews the form at that meeting.
O03Governing documents etc available to public Part VI line 19The governing documents and the form 990 are available in the schools business office during normal school operating hours. The school will make it available to any who request it within 1 week of the request.
O04List of other expenses Part IX line 24eMemberships and Dues - $2847 Professional Development - $1365 Board Meeting Expense - $32