2024-05-15T08:22:52-05:00 2023-06-30 FORVIS LLP 312 WALNUT STREET SUITE 3000 CINCINNATI OH 45202 990 2022-07-01 311225392 CINCINNATI HILLS CHRISTIAN ACADEMY % MICHAEL R WALLACE CINC 5132470900 8247 EAST KEMPER ROAD CINCINNATI OH 45249 MICHAEL R WALLACE CFO 5132470900 2024-05-15 true MICHAEL R WALLACE 999009999 AARON HERSHBERGER P00961884 5136218300 2024-05-13 2 2022 2023-04-26 12:10:37Z DEAN NICHOLAS 8247 EAST KEMPER ROAD CINCINNATI OH 45249 47189621 false X WWW.CHCA-OH.ORG X 1987 OH COLLEGE PREPARATORY ACADEMY THAT PREPARES STUDENTS INTELLECTUALLY & SPIRITUALLY FOR SUCCESS IN HIGHER EDUCATION AND TO IMPACT THE WORLD ACCORDING TO THEIR UNIQUE GIFTS & TALENTS. 14 14 460 410 5041 0 2926302 6834069 22668871 24452779 2862448 2135807 106393 202677 28564014 33625332 5410940 5694345 0 0 14503407 15312937 0 0 84711 7604447 8712551 27518794 29719833 1045220 3905499 99581548 103211247 17785354 16542762 81796194 86668485 NONDEMONINATIONAL, COLLEGE PREPARATORY ACADEMY THAT EXISTS TO PREPARE STUDENTS INTELLECTUALLY AND SPIRITUALLY FOR SUCCESS IN HIGHER EDUCATION AND TO IMPACT THE WORLD ACCORDING TO THEIR UNIQUE GIFTS AND TALENTS. false false 26194471 5694345 24452779 - DIRECT OPERATION OF A PRIVATE SCHOOL - EDUCATION FROM PRESCHOOL THROUGH HIGH SCHOOL - FOR THE YEAR ENDED 6/30/2023, 1287 STUDENTS WERE ENROLLED 26194471 true true false false false false false false false true true false false false true false true false true false false false false false true false false false true true false false false false false false false false true false false false false false false false false true X 124 1 true 460 true true true false false false false false false false false false false false false false false false X 14 14 false false false false false false false true true false false true true true true true true true true false X MICHAEL R WALLACE 5132470900 8247 E KEMPER RD CINCINNATI OH 45249 DEAN NICHOLAS HEAD OF SCHOOL 60.0 0.0 X 260171 0 41354 MICHAEL WALLACE CFO 60.0 0.0 X 242803 0 18748 HEATHER WILKOWSKI UPPER SCHOOL PRINCIPAL 60.0 0.0 X 137405 0 37538 STEPHEN CARTER ENTREPRENEURSHIP PROGRAM 50.0 0.0 X 112369 0 27925 BRYAN FETZER ATHLETICS DIRECTOR 50.0 0.0 X 105025 0 8217 CAMMIE MONTGOMERY ARMLEDER PRINCIPAL 50.0 0.0 X 103119 0 8495 T RANDALL BRUNCK UPPER ELEMENTARY PRINCIPAL 40.0 0.0 X 109500 0 0 AMY CONNOR PRESIDENT 1.0 0.0 X X 0 0 0 SALLY DEMPSEY TREASURER 1.0 0.0 X X 0 0 0 JON ECKERT BOARD MEMBER 1.0 0.0 X 0 0 0 BRANDIE ELLERY BOARD MEMBER 1.0 0.0 X 0 0 0 KEVIN HANSELL BOARD MEMBER 1.0 0.0 X 0 0 0 STEVEN HOWERY SECRETARY 1.0 0.0 X X 0 0 0 GREG HUFFSTETLER BOARD MEMBER 1.0 0.0 X 0 0 0 KIRK KIRKLAND BOARD MEMBER 1.0 0.0 X 0 0 0 WENDY MITCHELL VICE-PRESIDENT 1.0 0.0 X X 0 0 0 JUDE SCHRAMM BOARD MEMBER 1.0 0.0 X 0 0 0 ANGELA SWEENEY BOARD MEMBER 1.0 0.0 X 0 0 0 BLAKE THOMPSON BOARD MEMBER 1.0 0.0 X 0 0 0 MICHELLE WALKER GLENN BOARD MEMBER 1.0 0.0 X 0 0 0 ANDY ZIEGENFUSS BOARD MEMBER 1.0 0.0 X 0 0 0 1070392 0 142277 8 false true false McGill Smith Punshon Inc 3700 Park 42 Drive Suite 190B CINCINNATI OH 45241 Architecture 108435 FORVIS 312 Walnut Street Suite 3000 CINCINNATI OH 45202 Accounting 110421 Summit Funding Group 4680 Parkway Drive Suite 300 MASON OH 45040 Financial 205864 MIS Solutions LLC 7849 Palace Drive CINCINNATI OH 45249 Information Tech 342564 TDG Facilities LLC 11400 Rockfield Court CINCINNATI OH 45241 Facilities 1649583 5 2214290 4619779 3503348 6834069 TUITION AND FEES 611710 24081287 24081287 ACADEMIC SUPPORT 713940 334484 334484 ATHLETIC FACILITY RENTAL 900009 37008 37008 24452779 2120303 2120303 0 0 0 0 0 12744525 409529 12634113 498437 110412 -88908 15504 15504 300117 102481 197636 197636 0 0 0 334299 329258 5041 5041 0 33625332 24452779 5041 2333443 0 5694345 5694345 0 0 563077 483133 78761 1183 0 12119306 10398658 1695194 25454 149447 128228 20905 314 1549412 1329433 216725 3254 931695 799417 130321 1957 0 66292 56880 9273 139 91190 78243 12756 191 0 0 98712 98712 407576 349708 57012 856 212508 182336 29726 446 980534 841322 137153 2059 209872 180074 29357 441 0 512189 439468 71645 1076 66936 57432 9363 141 0 159539 136888 22316 335 375067 321815 52464 788 0 2321251 1991690 324686 4875 422833 362799 59146 888 EQUIPMENT MAINTENANCE 1670514 1433334 233671 3508 MISCELLANEOUS 944132 810110 132039 1983 DUES AND SUBSCRIPTIONS 138876 119158 19426 292 BAD DEBT 34531 34531 29719833 26194471 3440651 84711 2051135 8631638 7254574 4050625 103496 176274 16938 71169 0 0 0 0 0 0 62700 37839 168688 54048 65438119 31372504 35460784 34065615 54199094 55429408 0 0 0 0 0 0 264139 694631 99581548 103211247 3307045 2280149 0 0 5757245 5860184 0 0 0 0 0 0 8721064 8347250 0 0 0 55179 17785354 16542762 X 34808309 35184854 46987885 51483631 81796194 86668485 99581548 103211247 X 3905499 581358 385434 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 36874029 1266303 1323306 36817026 43364589 -5201402 1289158 36874029 41272835 3401608 1309854 43364589 38646480 1000000 3136456 1510101 41272835 37016539 250029 2821433 1441521 38646480 0.01730 0.75880 0.22390 false false 6478910 6478910 46792351 24721620 22070731 8010425 4098134 3912291 4156433 2552750 1603683 34065615 0 RIGHT OF USE LIABILITY 55179 55179 X 28799067 581358 -5407623 -4826265 33625332 33625332 23926776 23926776 5793057 5793057 29719833 SCHEDULE D, PART V, LINE 4 INTENDED USES OF ORGANIZATION'S ENDOWMENT FUNDS ENDOWMENTS ARE PRIMARILY USED FOR TUITION SCHOLARSHIPS WITH THE MAJORITY BEING AWARDED AT ARMLEDER. THERE IS ALSO A TEACHER ENDOWMENT FUND TO SUPPLEMENT TEACHER SALARIES BASED ON SPECIFIC CRITERIA, AND THERE IS A NOMINAL ENDOWMENT FOR INTERNATIONAL STUDENT SCHOLARSHIPS TO ENCOURAGE STUDENTS OUTSIDE USA. SCHEDULE D, PART X, LINE 2 FIN48 FOOTNOTE THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501 OF THE INTERNAL REVENUE CODE AND A SIMILIAR PROVISION OF STATE LAW. HOWEVER, THE ORGANIZATION IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. THE ORGANIZATION FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. SCHEDULE D, PART XI, LINE 2D RECONCILIATION OF REVENUE GRANTS INCLUDED AS AN EXPENSE ON FORM 990, PART IX: $(5,694,345) INVESTMENT FEES INCLUDED AS AN EXPENSE ON FORM 990, PART IX: $(98,712) CHANGE IN VALUE OF SWAP NOT INCLUDED AS REVENUE ON FORM 990, PART VIII: $(385,434) SCHEDULE D, PART XII, LINE 4B RECONILIATION OF EXPENSES GRANTS INCLUDED AS AN EXPENSE ON FORM 990, PART IX: $5,694,345 INVESTMENT FEES INCLUDED AS AN EXPENSE ON FORM 990, PART IX: $98,712 true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 RACIALLY NON DISCRIMINATORY POLICY THE SCHOOL PUBLICIZES ITS RACIALLY NON DISCRIMINATORY POLICY ANNUALLY IN SELECTED ADVERTISING. THE POLICY IS ALSO CONTAINED IN INFORMATION DISTRIBUTED TO PROSPECTIVE STUDENTS AND THEIR FAMILIES. SCHEDULE E, PART I, LINE 6A FINANCIAL AID OR ASSISTANCE FROM GOVERNMENT CHCA RECEIVES FUNDING FROM THE STATE OF OHIO AND THE SCHOOL DISTRICTS OF PRINCETON, SYCAMORE, AND CINCINNATI. THE FUNDS PROVIDED BY THE PRINCETON, SYCAMORE, AND CINCINNATI SCHOOL DISTRICTS ARE PRIMARILY FOR BOOKS, SUPPLIES, AND SCIENCE KITS USED DIRECTLY IN THE CLASSROOMS. THE SCHOOL MUST FIRST REQUEST THE ITEMS VIA A PURCHASE ORDER AND THEN UPON RECEIPT OF THE GOODS THE AMOUNT IS ALLOCATED TO THE SCHOOL AS AN EXPENDITURE AGAINST THE FUNDS ALLOCATED TO THE SCHOOL. THE STATE OF OHIO ISSUES A CHECK TO THE SCHOOL BASED ON THE AVERAGE NUMBER OF STUDENTS IN ATTENDANCE IN THE MONTH OF OCTOBER. CELEBRATION 300117 0 300117 1217 21000 3000 31934 300 45030 NONE 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 300117 0 300117 1217 21000 3000 31934 300 45030 102481 197636 true SCHOLARSHIPS AND FINANCIAL AID 993 5694345 SCHEDULE I, PART I, LINE 2 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS IN THE U.S. SCHOLARSHIPS ARE ISSUED BASED ON INCOME LEVEL. COPIES OF FEDERAL FORM 1040 (INDIVIDUAL INCOME TAX RETURN) ARE REQUIRED TO MEET QUALIFICATION DOCUMENTATION. X X X X X false false false false false false false false MICHAEL WALLACE CFO 219883 0 22920 0 0 0 6929 0 11819 0 261551 0 DEAN NICHOLAS HEAD OF SCHOOL 215803 0 44368 0 0 0 7784 0 33570 0 301525 0 HEATHER WILKOWSKI UPPER SCHOOL PRINCIPAL 136905 0 500 0 0 0 3388 0 34150 0 174943 0 X 1 3503348 AVERAGE HIGH/LOW 1 false false false SCHEDULE M, PART I, COLUMN B THE AMOUNT REPORTED REPRESENTS THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION B, LINE 11B PROCESS TO REVIEW THE FORM THE FORM 990 IS PREPARED AND REVIEWED BY A CERTIFIED PUBLIC ACCOUNTING FIRM. THE BUSINESS OFFICE REVIEWS THE FORM 990, COMPARING THE INFORMATION PRESENTED ON THE FORM 990 WITH THE AUDITIED FINANCIAL STATEMENTS. THE FORM 990 IS SENT TO BOARD MEMBERS BEFORE IT IS SUBMITTED TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY A QUESTIONNAIRE IS SENT TO EACH INDIVIDUAL TRUSTEE FOR ANY CONFLICTS OF INTEREST. IF A DECISION IS MADE TO COMMENCE A BUSINESS RELATIONSHIP, IT IS DISCUSSED AT THE BOARD LEVEL AND APPROVED BY A UNANIMOUS VOTE. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION POLICY THE EXECUTIVE COMMITTEE COMPLETED THE COMPENSATION REVIEW IN 2023 TO CARRY OVER FOR SEVERAL YEARS. CHCA HAS COMPARED THE COMPENSATION OF ITS CEO AND OFFICERS WITH FORM 990 COMPENSATION INFORMATION FOR COMPARABLE SCHOOLS IN THE REGION AND LOCAL AREA. THE HEAD OF THE SCHOOL REVIEWS THE COO/CFO'S COMPENSATION AND THE FINANCE COMMITTEE REVIEWS THE HEAD OF SCHOOL'S COMPENSATION. DETERMINATIONS ARE DOCUMENTED IN THE COMMITTEE MINUTES. FORM 990, PART VI, SECTION C, LINE 19 DISCLOSURE THE ORGANIZATION MAKES ITS ANNUAL REPORT OF FINANCIAL INFORMATION, CONFLICT OF INTEREST POLICY, AND GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 OTHER CHANGES CHANGE IN VALUE OF SWAP NOT INCLUDED AS REVENUE ON FORM 990, PART VIII: $385,434