2025-05-12T18:03:15-04:00 2024-06-30 412024514 SOMMERVILLE & ASSOCIATES PC 2726 MATLOCK RD ARLINGTON TX 76015 990 2023-07-01 820584178 FC CORNERSTONE CHRISTIAN ACADEMY INC FCCO 2819800842 2140 FIRST COLONY BLVD SUGAR LAND TX 77479 ERIC NICHOLIE HEAD OF SCHOOL 2819807070 2025-05-12 true false ELAINE L SOMMERVILLE CPA P00204458 8177955046 2025-05-12 2023 2025-03-06 01:10:19Z ERIC NICHOLIE 2140 FIRST COLONY BLVD SUGAR LAND TX 77479 5335225 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. 8 8 101 75 0 1336461 239058 4337404 4939727 38743 100612 2022 -49129 5714630 5230268 0 0 3099362 3548057 51000 222933 1801724 1626345 4901086 5225402 813544 4866 7253639 7268072 2703726 2506073 4549913 4761999 CORNERSTONE CHRISTIAN ACADEMY EXISTS TO EQUIP STUDENTS WITH SKILLS FOR LIFE AND FAITH FOR ETERNITY. false false 4200257 4929942 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 2023/2024 SCHOOL YEAR, CCA EDUCATED OVER 330 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. 4200257 true true false false false false false false false false true false false true true true true false true false false false false true true false false false false true false false false false false false false false false false false false false false false false false true 31 0 true 101 true false false false false false true true false false false false false false X 8 8 false false false false false false false true true false false true true true true 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 208240 0 17013 SHARON DONIA CONTROLLER 20.00 X 65722 0 0 THOMAS BESSO TRUSTEE 1.00 X 0 0 0 TIAN DING TRUSTEE 1.00 X 0 0 0 DON HOOPER PRESIDENT/TR 1.00 X X 0 0 0 DON BRYAN JR VICE PRES/TR 1.00 X X 0 0 0 DAVID KHAWAJA TRUSTEE 1.00 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 273962 17013 1 false true false FLIK INDEPENDENT SCHOOL DINING PO BOX 417632 BOSTON MA 02241 FOOD SERVICE 278444 THOMAS CUISINE 700 E FRANKLIN RD MERIDIAN ID 83642 FOOD SERVICES 222984 2 106727 132331 22506 239058 TUITION AND FEES 611600 4939727 4939727 4939727 100612 100612 44347 106727 83691 -39344 -39344 11481 21266 -9785 -9785 5230268 4929942 61268 294333 63580 159124 71629 2795278 2414275 310440 70563 79110 67755 10722 633 144740 117231 23109 4400 234596 185331 39881 9384 35065 35065 51000 51000 60035 48035 12000 68450 51050 17400 66363 14904 48970 2489 72728 48463 11430 12835 334043 267234 66809 18297 11749 6548 179750 143800 35950 36720 12852 23868 CAFETERIA AND SNACKS 494665 494665 INSTRUCTIONAL EXPENSES 177084 177084 EXTRA-CURRICULAR PROGRAMS 78668 78668 MISCELLANEOUS 4477 3581 896 5225402 4200257 802212 222933 1309171 952503 55910 1297241 948304 118049 21630 320959 215165 1690458 949360 797745 741098 2458958 3645079 895606 744293 7253639 7268072 433365 321670 1140125 1283690 1130236 900713 2703726 2506073 X 4276996 4489082 272917 272917 4549913 4761999 7253639 7268072 X 4866 276593 -69373 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 966829 460877 505952 426389 330993 95396 297240 157490 139750 741098 RIGHT-OF-USE ASSET 744293 744293 OPERATING LEASE LIABILITY 900713 900713 X 5589313 276593 276593 5312720 -82452 -82452 5230268 5377227 151825 151825 5225402 5225402 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 ORGANIZATION'S 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, 2024. 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 2021, 2022, AND 2023 YEARS. HOWEVER, THE ORGANIZATION IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ORGANIZATION BEEN CONTACTED BY ANY JURISDICTION. BASED ON THE EVALUATION OF THE ORGANIZATION'S 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, 2024. SCHEDULE D, PAGE 4, PART XI, LINE 4B SPECIAL EVENT EXPENSES -61,186 COST OF GOODS SOLD -21,266 SCHEDULE D, PAGE 4, PART XII, LINE 2D SPECIAL EVENT EXPENSES 61,186 COST OF GOODS SOLD 21,266 BAD DEBT EXPENSES 69,373 true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 THE ORGANIZATION PUBLISHES ITS NONDISCRIMINATORY POLICY ON EVERY PAGE OF THE SCHOOL'S WEBSITE. X X X X X true DINI SPHERIS 2727 ALLEN PARKWAY STE 1650 HOUSTON TX 77019 false 51000 -51000 51000 -51000 GALA 146493 106727 39766 5823 2160 22626 6090 42763 146493 106727 39766 5823 2160 22626 6090 42763 79462 -39696 X X X X false false false false false false false true false ERIC NICHOLIE HEAD OF SCHOOL 164115 44125 10004 7009 225253 SCHEDULE J, PAGE 1, PART I, LINE 7 ERIC NICHOLIE IS CONSIDERED FOR TWO TYPES OF BONUSES EACH YEAR. ONE IS A DISCRETIONARY BONUS BASED ON PERFORMANCE AND THE OTHER IS A BONUS PAID AS A PART OF AN ESTABLISHED LONG-TERM COMPENSATION PLAN. BOTH ARE ADMINISTERED BY THE BOARD OF DIRECTORS. 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 12C ANNUALLY INQUIRIES ARE SENT TO OFFICERS, DIRECTORS AND EXECUTIVE EMPLOYEES TO DETERMINE ANY RELATIONSHIPS THAT MAY CREATE A CONFLICT OF INTEREST. THESE ARE REVIEWED BY THE BOARD OF TRUSTEES. 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. FORM 990, PART XI, LINE 9 BAD DEBT EXPENSE RELATED TO PRIOR YEARS -69,373