AMERICAN CHRISTIAN SCHOOL AND ART CENTER INC: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
AMERICAN CHRISTIAN SCHOOL AND ART CENTER INC (EIN 27-4060010)
Tax period
2017-01-01 to 2017-12-31
Filed
2018-11-14
IRS object ID
201833189349309793
Schema version
2017v2.3
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)
Return2018-11-14T16:03:00-05:00ReturnTs
Tax Period End2017-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN030491533PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1LESTER BARRERAS CPA PABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11987 NW 88TH CT STE 201AddressLine1Txt
CityDORALCityNm
State AbbreviationFLStateAbbreviationCd
ZIP331726632ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN274060010EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN CHRISTIAN SCHOOL & ART CENBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone3058276544PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15888 W 20 AVEAddressLine1Txt
CityHIALEAHCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33016ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMARCELA CHAVARRIPersonNm
Person TitlePRESIDENT/PRINCIPALPersonTitleTxt
Phone3058276544PhoneNum
Signature2018-11-13SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLESTER BARRERASPreparerPersonNm
PTINP00043246PTIN
Phone3054771988PhoneNum
Preparation2018-11-14PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address96.66.221.209IPv4AddressTxt
FieldValueIRS element (for citing)
IP2018-11-14IPDt
IP Tm15:03:00IPTm
IP TimezoneCSIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id9773F1FCAE113C551A1E4983B8B00B039803647AAtSubmissionCreationDeviceId
At Submission Filing Device Id9773F1FCAE113C551A1E4983B8B00B039803647AAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMARCELA CHAVARRIPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line15888 W 20 AVEAddressLine1Txt
CityHIALEAHCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33016ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$780,454GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2010FormationYr
Legal Domicile StateFLLegalDomicileStateCd
Activity Or MissionTO PROVIDE INDIVIDUALIZED CHRISTIAN EDUCATION TO STUDENTS FROM GRADES K3 THRU 12.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee19TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$804,070PYProgramServiceRevenueAmt
CY Program Service Revenue$780,454CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$804,070PYTotalRevenueAmt
CY Total Revenue$780,454CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$361,233PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$382,140CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$454,364PYOtherExpensesAmt
CY Other Expenses$408,808CYOtherExpensesAmt
PY Total Expenses$815,597PYTotalExpensesAmt
CY Total Expenses$790,948CYTotalExpensesAmt
PY Revenues Less Expenses-$11,527PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$10,494CYRevenuesLessExpensesAmt
Total Assets BOY$75,793TotalAssetsBOYAmt
Total Assets EOY$117,749TotalAssetsEOYAmt
Total Liabilities BOY$9,653TotalLiabilitiesBOYAmt
Total Liabilities EOY$62,103TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$66,140NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$55,646NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE INDIVIDUALIZED CHRISTIAN EDUCATION TO STUDENTS FROM GRADES K3 THRU 12.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$790,948ExpenseAmt
Revenue$780,454RevenueAmt
DescSCHOOL OPERATIONSDesc
Total Program Service Expenses$790,948TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document3IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee19EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN CHRISTIAN SCHOOL & ART CENBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3058276544PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15888 W 20 AVEAddressLine1Txt
CityHIALEAHCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33016ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
MARCELA CHAVARRI
PRESIDENT/PR50.00Yes (X)Yes (X)$0$0$0
SERGIO CHAVARRI
VICE PRESIDEYes (X)Yes (X)$0$0$0
HECTOR RODRIGUEZ
SECRETARYYes (X)Yes (X)$0$0$0
LADS ESCORCIA
TREASURER/TEYes (X)Yes (X)$0$0$0
MARA PACHECO
BOARD MEMBERYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescTUITIONDesc
Total Revenue Column$780,454TotalRevenueColumnAmt
Related Or Exempt Func Income$780,454RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$780,454TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$780,454TotalRevenueColumnAmt
Related Or Exempt Func Income$780,454RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$354,683TotalAmt
Program Services$354,683ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$27,457TotalAmt
Program Services$27,457ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$5,546TotalAmt
Program Services$5,546ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$186,146TotalAmt
Program Services$186,146ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$991TotalAmt
Program Services$991ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$14,396TotalAmt
Program Services$14,396ProgramServicesAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$8,287TotalAmt
Program Services$8,287ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$153,140TotalAmt
Program Services$153,140ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$7,236TotalAmt
Program Services$7,236ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$6,905TotalAmt
Program Services$6,905ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$8,575TotalAmt
Program Services$8,575ProgramServicesAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
UTILITIES$9,887$9,887
REPAIRS & MAINTENANCE$4,134$4,134
TELEPHONE$3,565$3,565

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$790,948TotalAmt
Program Services$790,948ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$27,661BOYAmt
EOY$46,707EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$3,554BOYAmt
EOY$33,369EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$125,967LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$93,192LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$39,680BOYAmt
EOY$32,775EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$4,898BOYAmt
EOY$4,898EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$75,793BOYAmt
EOY$117,749EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
EOY$44,316EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$9,653BOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
EOY$17,787EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$9,653BOYAmt
EOY$62,103EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$66,140BOYAmt
EOY$55,646EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$66,140BOYAmt
EOY$55,646EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$75,793BOYAmt
EOY$117,749EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$10,494ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$125,967OtherCostOrOtherBasisAmt
Depreciation$93,192DepreciationAmt
Book Value$32,775BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$32,775TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
LOAN PAYABLE -SECURED$10,578
PAYROLL$7,209
FieldValueIRS element (for citing)
Total Liability$17,787TotalLiabilityAmt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdfalseGovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE E, LINE 3FormAndLineReferenceDesc
ExplanationPOLICIES ARE DISCLOSED IN ADS AND BROCHURES PROMOTING SCHOOL.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 2MARCELA CHAVARRI SERGIO CHAVARRI PRESIDENT VICE PRESIDE MARRIED
FORM 990, PAGE 6, PART VI, LINE 11BCOPIES OF THE FORM 990 WERE DISTRIBUTED AND REVIEWED AT A BOARD MEETING PRIOR TO FORM BEING FILED WITH IRS.
FORM 990, PAGE 6, PART VI, LINE 12CTHE BOARD REVIEWS THE POLICY WITH ALL NEW BOARD MEMBERS
FORM 990, PAGE 6, PART VI, LINE 15ACOMPENSATION IS BASED ON INDUSTRY STANDARDS FOR SCHOOLS
FORM 990, PAGE 6, PART VI, LINE 15BCOMPENSATION IS BASED ON INDUSTRY STANDARDS FOR SCHOOLS
FORM 990, PAGE 6, PART VI, LINE 19ONSITE OR ON REQUEST
FORM 990, PART IX, LINE 11GSUBSTITUTE TEACHERS/AFTER SCH 23,169 0 0 FIELD TRIPS 51,156 0 0 MEALS FOR STUDENTS 31,635 0 0 CURRICULUM EXPENSES 34,271 0 0 UNIFORMS 6,203 0 0 STUDENT TRANSPORT 14,778 0 0 SCHOOL SUPPLIES 24,934 0 0 TOTAL 186,146 0 0

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