CORNERSTONE CHRISTIAN ACADEMY INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- CORNERSTONE CHRISTIAN ACADEMY INC (EIN 31-1549327)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2023-11-06
- IRS object ID
- 202343109349301329
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-06T09:52:02-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 341723186 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GALLOVIC GRANITO AND CO LTD | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8518 MENTOR AVE SUITE A | AddressLine1Txt |
| City | MENTOR | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 440605838 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 311549327 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CORNERSTONE CHRISTIAN ACADEMY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CORN | BusinessNameControlTxt |
| Phone | 4409439260 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2846 SOM CENTER RD | AddressLine1Txt |
| City | WILLOUGHBY HILLS | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44094 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHARLES RUTH | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 4409439260 | PhoneNum |
| Signature | 2023-10-31 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | CHARLES | PersonFirstNm |
| Person Last | RUTH | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SAM CALIC | PreparerPersonNm |
| PTIN | P01321696 | PTIN |
| Phone | 4409511173 | PhoneNum |
| Preparation | 2023-11-01 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JAMES O'LEARY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2846 SOM CENTER RD | AddressLine1Txt |
| City | WILLOUGHBY HILLS | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44094 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,321,933 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CCACORNERSTONE.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2000 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | CORNERSTONE CHRISTIAN ACADEMY WAS INCORPORATED IN 2000 AS A NON-PROFIT ORGANIZATION FOR THE PURPOSE OF OPERATING A PRIVATE CHRISTIAN SCHOOL. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 87 | TotalEmployeeCnt |
| Total Volunteers | 117 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $161,114 | PYContributionsGrantsAmt |
| CY Contributions Grants | $133,466 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,316,188 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,273,089 | CYProgramServiceRevenueAmt |
| PY Investment Income | $665 | PYInvestmentIncomeAmt |
| CY Investment Income | $33,027 | CYInvestmentIncomeAmt |
| PY Other Revenue | $6,969 | PYOtherRevenueAmt |
| CY Other Revenue | $882,351 | CYOtherRevenueAmt |
| PY Total Revenue | $3,484,936 | PYTotalRevenueAmt |
| CY Total Revenue | $4,321,933 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,258,859 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,499,848 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $776,459 | PYOtherExpensesAmt |
| CY Other Expenses | $971,127 | CYOtherExpensesAmt |
| PY Total Expenses | $3,035,318 | PYTotalExpensesAmt |
| CY Total Expenses | $3,470,975 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $449,618 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $850,958 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,672,108 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,423,428 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,143,545 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,043,907 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,528,563 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,379,521 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | CORNERSTONE CHRISTIAN ACADEMY (CCA) OPERATES A K4 THROUGH 12TH GRADE EDUCATION PROGRAM FOR APPROXIMATELY 500 STUDENTS, PROVIDING A COMPLETE EDUCATIONAL EXPERIENCE TO THE YOUTH OF OUR SURROUNDING COMMUNITIES. CCA EDUCATES STUDENTS WITH LIFE SKILLS AND KNOWLEDGE THEY NEED TO SUCCESSFULLY NAVIGATE AND LEAD IN OUR WORLD. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $2,917,173 | ExpenseAmt |
| Revenue | $3,273,089 | RevenueAmt |
| Desc | APPROXIMATELY 500 STUDENTS WERE SERVED IN THE COMPLETE EDUCATIONAL EXPERIENCE OF OUR ELEMENTARY AND SECONDARY EDUCATION PROGRAMS DURING THE SCHOOL YEAR. CORNERSTONE CHRISTIAN ACADEMY (CCA) IS A COEDUCATIONAL, NONDENOMINAIONAL CHRISTIAN PRIVATE SCHOOL SERVING GRADES K4-12 IN WILLOUGHBY HILLS, OHIO. | Desc |
| Total Program Service Expenses | $2,917,173 | 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 | false | 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 | false | 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 | 24 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 87 | 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 | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | 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 | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHARLES RUTH | PersonNm |
| Phone | 4409439260 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2846 SOM CENTER RD | AddressLine1Txt |
| City | WILLOUGHBY HILLS | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44094 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| CHARLES RUTH | ||||||
| TREASURER | 20.00 | Yes (X) | Yes (X) | $33,830 | $0 | $0 |
| JULIE BELICH | ||||||
| DIRECTOR/TRU | 5.00 | Yes (X) | $0 | $0 | $0 | |
| RICHARD HANSEN | ||||||
| VICE-PRESIDE | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DAN HUFFMAN | ||||||
| DIRECTOR/TRU | 5.00 | Yes (X) | $0 | $0 | $0 | |
| JAMES O'LEARY | ||||||
| PRESIDENT | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| LENORE PRICE | ||||||
| DIRECTOR/TRU | 5.00 | Yes (X) | $0 | $0 | $0 | |
| CAROLE TERKELSEN | ||||||
| SECRETARY | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| RANDY VERDI | ||||||
| DIRECTOR/TRU | 5.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $33,830 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $133,466 | AllOtherContributionsAmt |
| Total Contributions | $133,466 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND ENROLLMENT | 611600 | $2,811,995 | $2,811,995 |
| ADMINISTRATIVE REIMB FUNDS | 611600 | $187,328 | $187,328 |
| STUDENT ACTIVITIES | 611600 | $164,815 | $164,815 |
| ATHLETIC ACTIVITIES | 611600 | $61,355 | $61,355 |
| CHILDCARE | 611600 | $47,596 | $47,596 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,273,089 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $33,027 | TotalRevenueColumnAmt |
| Exclusion | $33,027 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| EMPLOYEE RETENTION CREDIT | $876,274 | $876,274 |
| MISCELLANEOUS | $6,077 | $6,077 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $882,351 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,321,933 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,155,440 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $33,027 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,089,199 | TotalAmt |
| Program Services | $1,671,360 | ProgramServicesAmt |
| Management And General | $417,839 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,137 | TotalAmt |
| Program Services | $11,569 | ProgramServicesAmt |
| Management And General | $11,568 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $232,407 | TotalAmt |
| Program Services | $185,926 | ProgramServicesAmt |
| Management And General | $46,481 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $155,105 | TotalAmt |
| Program Services | $124,084 | ProgramServicesAmt |
| Management And General | $31,021 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,864 | TotalAmt |
| Program Services | $3,891 | ProgramServicesAmt |
| Management And General | $973 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,892 | TotalAmt |
| Program Services | $34,191 | ProgramServicesAmt |
| Management And General | $3,701 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,651 | TotalAmt |
| Program Services | $8,686 | ProgramServicesAmt |
| Management And General | $965 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $349,764 | TotalAmt |
| Program Services | $314,787 | ProgramServicesAmt |
| Management And General | $34,977 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,964 | TotalAmt |
| Program Services | $45,868 | ProgramServicesAmt |
| Management And General | $5,096 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,809 | TotalAmt |
| Program Services | $10,628 | ProgramServicesAmt |
| Management And General | $1,181 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| STUDENT ACTIVITIES | $285,125 | $285,125 |
| CURRICULUM & SUPPLIES | $48,791 | $48,791 |
| DEVELOPMENT | $40,358 | $40,358 |
| BUILDING - BUNTIC HOUSE | $37,666 | $37,666 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,243 | TotalAmt |
| Program Services | $94,243 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,470,975 | TotalAmt |
| Program Services | $2,917,173 | ProgramServicesAmt |
| Management And General | $553,802 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $156,664 | BOYAmt |
| EOY | $166,145 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,292,120 | BOYAmt |
| EOY | $2,200,065 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,529,633 | BOYAmt |
| EOY | $2,426,804 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $122,580 | BOYAmt |
| EOY | $82,388 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,228,251 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $680,225 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $571,111 | BOYAmt |
| EOY | $548,026 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,672,108 | BOYAmt |
| EOY | $5,423,428 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,716 | BOYAmt |
| EOY | $37,039 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,687,829 | BOYAmt |
| EOY | $2,658,841 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $370,000 | BOYAmt |
| EOY | $348,027 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,143,545 | BOYAmt |
| EOY | $3,043,907 | 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 | $1,528,563 | BOYAmt |
| EOY | $2,379,521 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,528,563 | BOYAmt |
| EOY | $2,379,521 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,672,108 | BOYAmt |
| EOY | $5,423,428 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $850,958 | ReconcilationRevenueExpnssAmt |
| 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) |
|---|---|---|
| Investment Cost Or Other Basis | $198,019 | InvestmentCostOrOtherBasisAmt |
| Book Value | $198,019 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $212,625 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $98,163 | DepreciationAmt |
| Book Value | $114,462 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $338,761 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $338,761 | DepreciationAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $478,846 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $243,301 | DepreciationAmt |
| Book Value | $235,545 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $548,026 | TotalBookValueLandBuildingsAmt |
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 | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, LINE 3 | CORNERSTONE CHRISTIAN ACADEMY PUBLICIZES ITS NONDISCRIMATION POLICY ON ITS WEBSITE, IN MEDIA ADVERTISING, AND ON ADMISSIONS AND EMPLOYMENT LITERATURE. |
| SCHEDULE E, LINE 6 | CORNERSTONE CHRISTIAN ACADEMY RECEIVES FUNDING FROM THE OHIO DEPARTMENT OF EDUCATION FOR EDCHOICE SCHOLARSHIPS, ADMINISTRATIVE COST REIMBURSEMENT, AND OTHER EXPENSE REIMBURSEMENTS. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | CORNERSTONE CHRISTIAN ACADEMY (CCA) OPERATES A K4 THROUGH 12TH GRADE EDUCATION PROGRAM FOR APPROXIMATELY 500 STUDENTS, PROVIDING A COMPLETE EDUCATIONAL EXPERIENCE TO THE YOUTH OF OUR SURROUNDING COMMUNITIES. CCA EDUCATES STUDENTS WITH LIFE SKILLS AND KNOWLEDGE THEY NEED TO SUCCESSFULLY NAVIGATE AND LEAD IN OUR WORLD. |
| FORM 990, PAGE 1, PART I, LINE 6 | VOLUNTEERS ARE PRIMARILY PARENTS AND THEY HELP WITH FELLOWHIP ACTIVITIES, CLASSROOM ASSISTANCE, AND SUPPORT OF EVENTS AND ACTIVITIES. |
| FORM 990, PAGE 6, PART VI, LINE 11B | FORM 990 AND RELATED SCHEDULES ARE PREPARED BY AN OUTSIDE ACCOUNTANT USING THE INFORMATION PROVIDED BY THE ORGANIZATION'S CFO. FORM 990 IS THEN PRESENTED TO AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO SUBMISSION. |
| FORM 990, PAGE 6, PART VI, LINE 12C | CONFLICT OF INTEREST STATEMENTS ARE UPDATED AND REVIEWED ANNUALLY OR AS CHANGES OCCUR. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE BOARD OF DIRECTORS APPROVES THE SALARIES OF UPPER MANAGEMENT. WAGE COMPARABILITY STUDIES HAVE BEEN USED IN THE PAST FOR EVALUATING SALARIES OF UPPER MANAGEMENTS. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THE BOARD OF DIRECTORS APPROVES THE SALARIES OF UPPER MANAGEMENT. WAGE COMPARABILITY STUDIES HAVE BEEN USED IN THE PAST FOR EVALUATING SALARIES OF UPPER MANAGEMENTS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
Comments