AMERICAN CHRISTIAN SCHOOL AND ART CENTER INC: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
AMERICAN CHRISTIAN SCHOOL AND ART CENTER INC (EIN 27-4060010)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-08-15
IRS object ID
201412279349302931
Schema version
2013v3.1
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)
Return2014-08-15T11:46:05-05:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN030491533PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1LESTER BARRERAS CPA PABusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11987 NW 88TH CT STE 201AddressLine1
CityDORALCity
StateFLState
ZIP Code331726632ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN274060010EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN CHRISTIAN SCHOOL & ART CENBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone3058276544PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15888 W 20 AVEAddressLine1
CityHIALEAHCity
StateFLState
ZIP Code33016ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMARCELA CHAVARRIPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone3058276544PhoneNum
Signature2014-08-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLESTER BARRERASPreparerPersonNm
PTINP00043246PTIN
Phone3054771988PhoneNum
Preparation2014-08-15PreparationDt
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMARCELA CHAVARRIPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line15888 W 20 AVEAddressLine1
CityHIALEAHCity
StateFLState
ZIP Code33016ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$576,674GrossReceiptsAmt
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 Employee13TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$443,339PYProgramServiceRevenueAmt
CY Program Service Revenue$576,674CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$443,339PYTotalRevenueAmt
CY Total Revenue$576,674CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$148,768PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$172,168CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$263,690PYOtherExpensesAmt
CY Other Expenses$387,812CYOtherExpensesAmt
PY Total Expenses$412,458PYTotalExpensesAmt
CY Total Expenses$559,980CYTotalExpensesAmt
PY Revenues Less Expenses$30,881PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$16,694CYRevenuesLessExpensesAmt
Total Assets BOY$73,114TotalAssetsBOYAmt
Total Assets EOY$102,953TotalAssetsEOYAmt
Total Liabilities BOY$23,954TotalLiabilitiesBOYAmt
Total Liabilities EOY$37,099TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$49,160NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$65,854NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE INDIVIDUALIZED CHRISTIAN EDUCATION TO STUDENTS FROM GRADES K3 THRU 12.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$559,980ExpenseAmt
Revenue$576,674RevenueAmt
DescSCHOOL OPERATIONSDesc
Total Program Service Expenses$559,980TotalProgramServiceExpensesAmt
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 OutstandingYes (true)LoanOutstandingInd
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 Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee13EmployeeCnt
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 BodyYes (true)Form990ProvidedToGvrnBodyInd
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 CENBusinessNameLine1
FieldValueIRS element (for citing)
Phone3058276544PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15888 W 20 AVEAddressLine1
CityHIALEAHCity
StateFLState
ZIP Code33016ZIPCode

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/DI40.00Yes (X)Yes (X)$21,600$0$0
LADS ESCORCIA
TREASURER40.00Yes (X)Yes (X)$21,360$0$0
SERGIO CHAVARRI
VICE PRESIDE25.00Yes (X)Yes (X)$0$0$0
HECTOR RODRIGUEZ
SECRETARY5.00Yes (X)Yes (X)$0$0$0
MARA PACHECO
BOARD MEMBER1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$42,960TotalReportableCompFromOrgAmt
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$576,674TotalRevenueColumnAmt
Related Or Exempt Func Income$576,674RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$576,674TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$576,674TotalRevenueColumnAmt
Related Or Exempt Func Income$576,674RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$157,117TotalAmt
Program Services$157,117ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$15,051TotalAmt
Program Services$15,051ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$4,770TotalAmt
Program Services$4,770ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$157,482TotalAmt
Program Services$157,482ProgramServicesAmt

Advertising AdvertisingGrp

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

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$6,685TotalAmt
Program Services$6,685ProgramServicesAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$1,788TotalAmt
Program Services$1,788ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$107,838TotalAmt
Program Services$107,838ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$815TotalAmt
Program Services$815ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$35,394TotalAmt
Program Services$35,394ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$8,411TotalAmt
Program Services$8,411ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
OTHER$39,305$39,305
REPAIRS & MAINTENANCE$9,341$9,341
SECURITY$6,120$6,120
UTILITIES$5,935$5,935

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$3,901TotalAmt
Program Services$3,901ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$559,980TotalAmt
Program Services$559,980ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$28,763BOYAmt
EOY$33,813EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$300BOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$4,135EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$110,340LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$50,135LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$39,251BOYAmt
EOY$60,205EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$4,800BOYAmt
EOY$4,800EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$73,114BOYAmt
EOY$102,953EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$15,751BOYAmt
EOY$751EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
EOY$28,312EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$8,203BOYAmt
EOY$8,036EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$23,954BOYAmt
EOY$37,099EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$49,160BOYAmt
EOY$65,854EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$49,160BOYAmt
EOY$65,854EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$73,114BOYAmt
EOY$102,953EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$16,694ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd
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$110,340OtherCostOrOtherBasisAmt
Depreciation$50,135DepreciationAmt
Book Value$60,205BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$60,205TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescPAYROLLDesc
Amt$8,036Amt
FieldValueIRS element (for citing)
Total Liability$8,036TotalLiabilityAmt

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 L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp

FieldValueIRS element (for citing)
PersonMARCELA CHAVARRIPersonNm
Loan PurposeFINANCINGLoanPurposeTxt
Loan To OrganizationYes (X)LoanToOrganizationInd
Original Principal$41,756OriginalPrincipalAmt
Balance Due$751BalanceDueAmt
DefaultfalseDefaultInd
Board Or Committee ApprovalYes (true)BoardOrCommitteeApprovalInd
Written AgreementfalseWrittenAgreementInd
FieldValueIRS element (for citing)
Total Balance Due$751TotalBalanceDueAmt

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 69,223 0 0 FIELD TRIPS 15,635 0 0 MEALS FOR STUDENTS 20,280 0 0 CURRICULUM EXPENSES 49,966 0 0 UNIFORMS 2,378 0 0

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