2024-03-26T15:44:52-05:00 2023-06-30 420714325 RSM US LLP 4622 PENNSYLVANIA AVE STE 1100 KANSAS CITY MO 64112 990 2022-07-01 431554054 SUMMIT CHRISTIAN ACADEMY SUMM 8165251480 1500 SW JEFFERSON ST LEES SUMMIT MO 64081 SARAH OSBORNE TREASURER 8165251480 2024-03-22 1 SARAH OSBORNE 999009999 0 KEVIN ENSMINGER P01310558 8167533000 2024-03-22 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CHRISTOPHER HAHN 1500 SW JEFFERSON ST LEES SUMMIT MO 64081 17435704 0 X HTTPS://SUMMIT-CHRISTIAN-ACADEMY.ORG/ X 1990 MO IS TO INSPIRE STUDENTS TO ACHIEVE THEIR GOD GIVEN POTENTIAL THROUGH EXCELLENT ACADEMICS & CHRISTIAN TRAINING IN A COMPASSIONATE ENVIRONMENT 7 7 367 350 0 0 2079234 1174901 13783726 16185376 -238288 20337 17469 20048 15642141 17400662 2652952 2777571 0 0 6910409 7821363 96000 0 248289 3959760 4307263 13619121 14906197 2023020 2494465 26556183 35313753 13301938 19562457 13254245 15751296 OUR MISSION IS TO INSPIRE STUDENTS TO ACHIEVE THEIR GOD GIVEN POTENTIAL THROUGH EXCELLENT ACADEMICS & CHRISTIAN TRAINING IN A COMPASSIONATE ENVIRONMENT 0 0 13117920 2777571 16047649 STUDENTS IN PRESCHOOL THROUGH 12TH GRADE - TO PROVIDE EDUCTIONAL STANDARDS IN ACCORDANCE WITH STATE LAW AS WELL AS INSTRUCTIONS WHICH FOCUS ON BELIEFS BASIC TO THE CHRISTIAN FAITH. 84480 137727 DAYCARE FACILITY - TO PROVIDE FACILITIES FOR CHILDREN, BEFORE OR AFTER SCHOOL, IN AN EDUCATIONAL AND CHRISTIAN RELIGIOUS ENVIRONMENT FOR PARENTS WHO ARE UNABLE TO CARE FOR THEIR CHILDREN DUE TO WORK OR OTHER ACTIVITIES. 13202400 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 20 0 367 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X CHRISTOPHER HAHN 8165251480 1500 SW JEFFERSON ST LEES SUMMIT MO 64081 DON BISBEE PRESIDENT 1.00 X X 0 0 0 TIM WISEMAN VICE PRESIDENT 1.00 X X 0 0 0 SARAH OSBORNE TREASURER 1.00 X X 0 0 0 TOSHAUN AVERY BOARD MEMBER 1.00 X 0 0 0 FEL BAGUNU BOARD MEMBER 1.00 X 0 0 0 JODI BUTLER BOARD MEMBER 1.00 X 0 0 0 DAVID DRUM BOARD MEMBER 1.00 X 0 0 0 CHRISTOPHER HAHN HEAD OF SCHOOLS 40.00 X 213319 0 24263 CAROL LEWIS THRU 52023 SECRETARY 1.00 X 0 0 0 BRITTANY MILES SECRETARY 1.00 X 0 0 0 JOSEPH HESMAN SECONDARY PRINCIPAL 40.00 X 106493 0 148 319812 0 24411 2 0 1 0 0 308499 866402 107104 1174901 TUITION 611600 13785153 13785153 AUXILIARY INCOME 611710 1057059 1057059 OTHER FEES 611710 609987 609987 RESOURCE DEPT INCOME 611710 369907 369907 ATHLETIC INCOME 611710 231708 231708 131562 131562 16185376 30734 30734 2985 0 2985 2985 2985 24645 25949 9093 -1304 -9093 -10397 -10397 BOOSTER CLUB 990099 13119 13119 MISC INCOME 990099 3944 3944 17063 17400662 16185376 0 40385 2777571 2777571 235844 235844 6665222 6013244 541035 110943 59589 56599 2123 867 351874 317694 29312 4868 508834 442048 58631 8155 6400 6400 50925 50925 227 227 303723 109166 159258 35299 202062 120099 57444 24519 175869 149198 23920 2751 124453 81699 42754 577470 504731 63565 9174 71598 71598 64053 31359 4008 28686 557644 486489 62180 8975 713333 622712 79190 11431 162892 142108 18163 2621 CLASSROOM EXPENSES 531481 531429 52 EXTRACURRICULAR 468753 468753 LUNCH PROGRAM 275903 275903 BAD DEBT EXPENSE 20477 20477 14906197 13202400 1455508 248289 2715980 2146824 317074 2069108 1711971 1058584 434267 259287 101205 143193 36206627 7458692 21179560 28747935 72785 82532 23341 806290 26556183 35313753 3560879 1186327 1285403 1375665 8455656 16180172 0 820293 13301938 19562457 X 11450202 13697462 1804043 2053834 13254245 15751296 26556183 35313753 2494465 2587 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1894820 1894820 32498520 6664499 25834021 1086541 756767 329774 726746 37426 689320 28747935 LEASE LIABILITY 820293 820293 X 14721875 2587 96425 99012 14622863 227 2777571 2777798 17400661 12224824 96425 96425 12128399 227 2777571 2777798 14906197 PART X, LINE 2: THE ACADEMY IS NORMALLY EXEMPT FROM INCOME TAX UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). THE ACADEMY DOES NOT HAVE UNRELATED BUSINESS INCOME OR ACTIVITIES THAT WOULD THREATEN ITS TAX-EXEMPT STATUS. THEREFORE, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THESE FINANCIAL STATEMENTS. THE ACADEMY'S TAX RETURNS ARE SUBJECT TO POSSIBLE EXAMINATION BY THE TAXING AUTHORITIES. FOR FEDERAL INCOME TAX PURPSES, THE RETURNS ESSENTIALLY REMAIN OPEN FOR POSSIBLE EXAMINATION FOR A PERIOD OF THREE YEARS AFTER THE RESPECTIVE FILING DEADLINES OF THOSE RETURNS. MANAGEMENT IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS OF THE ACADEMY RELATED TO THE TAX FILINGS. PART XI, LINE 4B - OTHER ADJUSTMENTS: TUITION DISCOUNT/ASSISTANCE 2,777,571. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION DISCOUNT/ASSISTANCE 2,777,571. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 SCA DISPLAYS IT'S NON-DISCRIMATION POLICY ON THEIR WEBSITE HTTPS://SUMMIT-CHRISTIAN-ACADEMY.ORG/ADMISSIONS/ 1 TUITION ASSISTANCE 317 1042642 MULTIPLE CHILD DISCOUNT 309 357689 FACULTY DISCOUNT 245 1058773 PASTOR DISCOUNT 64 318467 PART I, LINE 2: ALL FUNDS ARE APPLIED TO THE FAMILIES FACTS ACCOUNT AND WE MONITOR GRANT FUNDS FROM MOSCHOLARS AND ACE BY DIRECT CORRESPONDENCE WITH THE ORGANIZATIONS WITH THE DETAILS OF WHO RECEIVES THE FUNDS AND THE AMOUNT THEY RECEIVE. A REPORTING IS MADE TO THE MICHAEL PROJECT WITH AN ACCOUNTING OF HOW THEIR FUNDS ARE SPENT AS WELL. FURTHER, FOR DESIGNATED GIFTS WE TRACK THE DESIGNATED GIFT AND THE MANNER IN WHICH IT IS SPENT ON A SEPARATE ACCOUNTING SHOWING THE DATE, AMOUNT SPENT, THE PAYEE, THE DESCRIPTION OF THE EXPENDITURE, AND ANY REMAINING BALANCE. SCHEDULE I, PART III, COLUMN B: AT SUMMIT CHRISTIAN ACADEMY, OUR GOAL IS THAT EVERY QUALIFIED STUDENT HAS THE OPPORTUNITY TO ATTEND OUR SCHOOL. WE KNOW THAT FOR MANY FAMILIES, INVESTING IN THIS EXPERIENCE CAN BE CHALLENGING. WE ALSO BELIEVE THAT ECONOMIC DIVERSITY IS IMPORTANT TO THE FABRIC OF OUR COMMUNITY. FOR THE 2022-23 SCHOOL YEAR, TUITION ASSISTANCE IN THE AMOUNT OF $1,042,642 WAS GRANTED TO 317 STUDENTS IN GRADES K-12, REPRESENTING 153 FAMILIES. X X 0 0 0 0 0 0 0 0 0 CHRISTOPHER HAHN HEAD OF SCHOOLS 180019 0 33300 0 0 0 12737 0 11526 0 237582 0 0 0 X PICTURES 1 47950 FMV X YEARBOOKS 3 22434 FMV X SPIRIT WEAR 1 15080 FMV X EQUIPMENT 4 10840 FMV X PIANO 3 5800 FMV X CONTRETE 1 5000 FMV 0 0 0 0 PART I, COLUMN (B): REPORTING THE NUMBER OF CONTRIBUTIONS FORM 990, PART VI, SECTION B, LINE 11B FORM 990 AND REQUIRED SCHEDULES ARE PREPARED BY AN INDEPENDENT CPA FIRM WITH ASSISTANCE FROM THE ORGANIZATION'S MANAGEMENT. A DRAFT IS THEN REVIEWED BY THE FINANCE COMMITTEE. THE FINAL REPORT IS PROVIDED TO THE FULL BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST IS REVIEWED ANNUALLY AT THE FIRST BOARD OF EDUCATION MEETING OF THE NEW YEAR. IT IS ALSO REVIEWED AS PART OF NEW BOARD MEMBER ORIENTATION AND TRAINING. EACH BOARD MEMBER AND MEMBERS OF MANAGEMENT ACKNOWLEDGE THEY HAVE 1. RECEIVED THE POLICY AND 2. THEY UNDERSTAND THE POLICY AND ARE IN COMPLIANCE. IF ANY ARE FOUND TO BE OUT OF COMPLIANCE THE MEMBER IS REMOVED FROM BOARD. FORM 990, PART VI, SECTION B, LINE 15 SCA USES OUTSIDE AGENCIES TO GATHER COMPARABILITY DATA AND INDEPENDENT REVIEW AND APPROVAL FOR THE HEAD OF SCHOOL'S COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST