2024-05-14T12:49:45-04:00 2023-06-30 412024514 SOMMERVILLE & ASSOCIATES PC 2726 MATLOCK RD ARLINGTON TX 76015 990 2022-07-01 820584178 FC CORNERSTONE CHRISTIAN ACADEMY INC FCCO 2819800842 2140 FIRST COLONY BLVD SUGAR LAND TX 77479 ERIC NICHOLIE HEAD OF SCHOOL 2819807070 2023-05-14 true ERIC NICHOLIE 999009999 false ELAINE L SOMMERVILLE CPA P00204458 8177955046 2024-05-14 2022 2023-04-26 12:10:37Z ERIC NICHOLIE 2140 FIRST COLONY BLVD SUGAR LAND TX 77479 5817512 false X WWW.CORNERSTONECCA.ORG X 2003 TX CORNERSTONE CHRISTIAN ACADEMY OPERATES A SCHOOL PROVIDING A CHRISTIAN ENVIRONMENT FOR LEARNING FOR STUDENTS IN PRESCHOOL THROUGH 8TH GRADE. 6 6 102 50 0 1669868 1336461 3773418 4337404 47230 38743 67412 2022 5557928 5714630 0 0 2906098 3099362 0 151978 1345669 1801724 4251767 4901086 1306161 813544 6404853 7253639 2881037 2703726 3523816 4549913 CORNERSTONE CHRISTIAN ACADEMY EXISTS TO EQUIP STUDENTS WITH SKILLS FOR LIFE AND FAITH FOR ETERNITY. false false 3740072 4343349 CORNERSTONE CHRISTIAN ACADEMY (CCA) STRIVES TO CHALLENGE OUR STUDENTS TO GROW SPIRITUALLY, ACADEMICALLY, AND SOCIALLY WHILE KEEPING CHRIST AT THE CENTER OF WHO WE ARE AND WHAT WE DO. DURING THE 2022-2023 SCHOOL YEAR, CCA EDUCATED OVER 290 STUDENTS IN GRADES PRE-SCHOOL THROUGH 8TH GRADE. WITH A FOCUS ON ACADEMIC EXCELLENCE AND CHRIST-LIKE BEHAVIOR, WE STRIVE TO HONOR JESUS IN ALL THAT WE DO. OUR FACULTY AND FAMILIES ARE WHAT MAKE CCA IN THE TOP 1% GLOBALLY OF ALL SCHOOLS CERTIFIED BY ADVANCEED. 3740072 true true false false false false false false false false true false false true false true true false true false false false false false true false false false false true false false false false false false false false true false false false false false false false false true 31 0 true 102 true false false false false false false false false false false false false X 6 6 false false false false false false false true true false false true false true true true true false X SHARON DONIA 2819800842 2140 FIRST COLONY BLVD SUGAR LAND TX 77479 ERIC NICHOLIE HEAD OF SCHO 40.00 X 191982 0 12396 TAREENA MCCAAN CONTROLLER 40.00 X 56747 0 7276 SHARON DONIA CONTROLLER 40.00 X 19292 0 0 THOMAS BESSO TRUSTEE 1.00 X 0 0 0 DON HOOPER PRESIDENT/TR 1.00 X X 0 0 0 DON BRYAN JR VICE CHAIR/T 1.00 X X 0 0 0 MARK MIZE TRUSTEE 1.00 X 0 0 0 PHYLLIS MURRAY SECRETARY/TR 1.00 X X 0 0 0 ANDREA STJEAN TRUSTEE 1.00 X 0 0 0 268021 19672 1 false true false FLIK INDEPENDENT SCHOOL DINING PO BOX 417632 BOSTON MA 02241 FOOD SERVICE 398278 1 11400 1178868 146193 25188 1336461 TUITION AND FEES 611600 4337404 4337404 4337404 38743 38743 86149 11400 100968 -14819 -14819 12800 12800 12800 5945 1914 4031 4031 MISCELLANEOUS REVENUE 10 10 10 5714630 4341435 36734 255630 54916 139011 61703 2439281 2012543 353581 73157 71775 59001 11002 1772 120374 95735 19703 4936 212302 163411 38481 10410 1267 1267 19050 19050 374568 138794 235774 70829 52429 18400 58688 23286 35402 62651 51450 11201 303457 242766 60691 33223 20919 12304 174445 139556 34889 26888 9411 17477 CAFETERIA AND SNACKS 352031 352031 INSTRUCTIONAL EXPENSES 177447 177447 EXTRA-CURRICULAR PROGRAMS 143165 143165 MISCELLANEOUS 4015 3212 803 4901086 3740072 1009036 151978 609826 1309171 55905 55910 767674 1297241 1989005 118049 76394 320959 1567355 769610 675002 797745 2231047 2458958 895606 6404853 7253639 107671 433365 2773366 1140125 1130236 2881037 2703726 X 3250899 4276996 272917 272917 3523816 4549913 6404853 7253639 813544 189173 23380 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 863749 384954 478795 416625 257141 159484 286981 127515 159466 797745 RIGHT-OF-USE ASSET 895606 895606 X 5981498 189173 189173 5792325 -77695 -77695 5714630 4978781 77695 77695 4901086 4901086 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS A NOT-FOR-PROFIT CORPORATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986 (IRC). AS SUCH, THE ORGANIZATION IS NOT TAXED ON INCOME DERIVED FROM ITS EXEMPT FUNCTIONS. HOWEVER, THE ORGANIZATION IS SUBJECT TO TAX ON UNRELATED BUSINESS INCOME, WHICH IS GENERATED FROM THE ORGANIZATIONS INVESTMENT INCOME AND OTHER ACTIVITIES NOT RELATED TO THEIR STATED EXEMPT PURPOSES. THE ORGANIZATION HAD NO SIGNIFICANT DEFERRED INCOME TAX ASSETS OR LIABILITIES AS OF JUNE 30, 2023. THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS FOR ALL OPEN TAX YEARS. CURRENTLY, THE TAX YEARS OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE ARE THE 2020, 2021 AND 2022 YEARS. HOWEVER, THE ORGANIZATION IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ORGANIZATION BEEN CONTACTED BY ANY JURISDICTION. BASED ON THE EVALUATION OF THE ORGANIZATIONS TAX POSITIONS, MANAGEMENT BELIEVES ALL TAX POSITIONS TAKEN WOULD BE UPHELD UNDER AN EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAVE BEEN RECORDED FOR THE FISCAL YEAR ENDED JUNE 30, 2023. SCHEDULE D, PAGE 4, PART XI, LINE 4B SPECIAL EVENT EXPENSES -75,781 COST OF GOODS SOLD -1,914 SCHEDULE D, PAGE 4, PART XII, LINE 2D SPECIAL EVENT EXPENSES 75,781 COST OF GOODS SOLD 1,914 true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 THE ORGANIZATION PUBLISHES ITS NONDISCRIMINATORY POLICY ON EVERY PAGE OF THE SCHOOL'S WEBSITE. SCHEDULE E, LINE 6 THE SCHOOL GAINED ASSISTANCE FROM BOTH STATE AND FEDERAL ENTITIES TO ASSIST IN RESPONSE TO THE COVID-19 PANDEMIC THROUGH THE FORM OF CREDITS. GALA 91338 11400 79938 65 7247 10727 1371 16130 63706 BOOKFAIR 6211 6211 1722 97549 11400 86149 65 7247 10727 1371 16130 65428 100968 -14819 X X X X false false false false false false false false false ERIC NICHOLIE HEAD OF SCHOOL 156299 35683 7262 5134 204378 X 550 FAIR MARKET VALUE X 1 150 FAIR MARKET VALUE X ALCOHOL 2 650 FAIR MARKET VALUE X GIFT CARDS 27 23838 FAIR MARKET VALUE false false false SCHEDULE M, PAGE 2, PART II PT I COL (B) THE ORGANIZATION IS REPORTING NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE CPA FIRM. UPON COMPLETION, IT IS EMAILED TO THE CONTROLLER FOR APPROVAL. IT IS REVIEWED BY THE HEAD OF SCHOOL AND CONTROLLER, AND APPROVAL IS GIVEN TO PROCESS FOR SIGNATURE. THE FORM 990 IS PROVIDED TO THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS FOR REVIEW AND THEN SENT TO ALL BOARD MEMBERS VIA E-MAIL BEFORE IT IS SIGNED AND FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD MEMBERS DETERMINE COMPENSATION BASED UPON RESEARCH OF COMPETITIVE SALARIES FROM AREA PRIVATE AND PUBLIC SCHOOLS. BENEFITS ARE ALIGNED WITH OTHER STAFF MEMBERS. THE COMPENSATION IS VOTED UPON BY THE INDEPENDENT BOARD MEMBERS AND RECORDED IN THE MINUTES. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD MEMBERS DETERMINE COMPENSATION BASED UPON RESEARCH OF COMPETITIVE SALARIES FROM AREA PRIVATE AND PUBLIC SCHOOLS. BENEFITS ARE ALIGNED WITH OTHER STAFF MEMBERS. THE COMPENSATION IS VOTED UPON BY THE INDEPENDENT BOARD MEMBERS AND RECORDED IN THE MINUTES. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.