2024-05-02T12:35:42-05:00 2023-06-30 310800053 CLARK SCHAEFER HACKETT & CO 1 EAST 4TH STREET CINCINNATI OH 45202 990 2022-07-01 311442695 MIAMI VALLEY CHRISTIAN ACADEMY MIAM 5132726822 6830 SCHOOL STREET CINCINNATI OH 45244 CARLA WOOD BOARD PRESIDENT 5132726822 2024-05-01 1 CARLA WOOD 999009999 0 NATOSHA CARR P01225377 5132413111 2024-05-01 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CARLA WOOD 6830 SCHOOL STREET CINCINNATI OH 45244 10371121 0 X WWW.MVCA-OH.COM X 1996 OH CHRISTIAN SCHOLASTIC EDUCATION 7 7 163 7 0 0 2260972 3277981 5691738 6387002 -445 692 94900 669658 8047165 10335333 800146 877392 0 0 3551854 4709139 0 0 167335 2541158 2470770 6893158 8057301 1154007 2278032 6597375 9287692 1801058 2189367 4796317 7098325 PREPARING MINDS AND HEARTS TO IMPACT THE WORLD FOR CHRIST. 0 0 6425075 877392 6387002 CHRISTIAN SCHOOL PROVIDING SCHOLASTIC EDUCATION TO 938 STUDENTS AND 560 FAMILIES IN PRESCHOOL THROUGH HIGH-SCHOOL. WE GRADUATED OUR THIRTEENTH CLASS THIS YEAR WITH A 100% ACCEPTANCE RATE TO SCHOOLS OF CHOICE. 6425075 1 1 0 0 0 0 0 0 1 0 1 1 0 1 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 28 0 1 163 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 0 0 1 1 1 0 X GREG BEASLEY 5132726822 6830 SCHOOL STREET CINCINNATI OH 45244 CARLA WOOD PRESIDENT 15.00 X X 0 0 0 LOUIS SCHOTT VICE PRESIDENT 5.00 X X 0 0 0 TOM RHODENBAUGH TREASURER 5.00 X X 0 0 0 NICK RUOTOLO SECRETARY 5.00 X X 0 0 0 JIM SANDUL TRUSTEE 5.00 X 0 0 0 ROB SEDDON TRUSTEE 5.00 X 0 0 0 WARD SIROTAK TRUSTEE 5.00 X 0 0 0 GREG BEASLEY HEAD OF SCHOOL 40.00 X 178046 0 0 178046 0 0 1 0 1 0 0 188319 867647 2222015 3277981 TUITION AND FEES 711210 5802934 5802934 OTHER PROGRAM FEES 711210 584068 584068 6387002 692 692 96844 0 96844 96844 96844 11961 188319 35788 -23827 -23827 EMPLOYEE RETENTION CREDIT REVENUE 900099 591876 591876 MISCELLANEOUS INCOME 900099 4765 4765 596641 10335333 6387002 0 670350 877392 877392 178046 131754 40951 5341 3828183 2832856 880482 114845 388370 287394 89325 11651 314540 232760 72344 9436 13611 10072 3131 408 115806 85696 26635 3475 69739 51607 16040 2092 25831 19706 6125 91847 67967 21125 2755 258631 197306 61325 24155 17958 5579 618 42147 31189 9694 1264 415012 307108 95454 12450 61427 45456 14128 1843 SCHOOL PROGRAM 647051 647051 SUPPLIES AND EVENTS 298336 251098 47238 0 REPAIRS & MAINTENANCE 96170 73367 22803 0 PROFESSIONAL DEVELOPMEN 38574 28545 8872 1157 272433 228793 43640 8057301 6425075 1464891 167335 X 314824 331737 285857 46230 67857 502254 42015 111239 10110294 4197757 5886822 5912537 1687113 0 696582 6597375 9287692 356943 523856 150818 376847 6694 1247743 1219259 38860 69405 1801058 2189367 X 4785823 5330872 10494 1767453 4796317 7098325 6597375 9287692 2278032 23976 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 749379 749379 8073234 3341832 4731402 939796 702746 237050 347885 153179 194706 5912537 INVESTMENTS 1687113 C 1687113 RIGHT OF USE ASSET - OPERATING LEASES 22695 RIGHT OF USE ASSET - FINANCING LEASES 46710 EMPLOYEE RETENTION CREDIT RECEIVABLE 591876 OTHER ASSETS 35301 696582 OPERATING LEASE LIABILITIES 22695 FINANCING LEASE LIABILITIES 46710 69405 X 9517706 23976 35788 59764 9457942 877391 877391 10335333 7215698 35788 35788 7179910 877391 877391 8057301 PART IV, LINE 2B: THE ACADEMY HOLDS AND DISPENSES FUNDS FOR ANCILLARY ORGANIZATIONS WHICH RAISE FUNDS FOR EXTRACURRICULAR ACTIVITIES. PART X, LINE 2: THE ACADEMY IS AN OHIO NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON RELATED INCOME PURSUANT TO THE INTERNAL REVENUE CODE. THE ACADEMY HAS ADOPTED THE PROVISIONS OF THE ACCOUNTING PRONOUNCEMENT RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE ACADEMY RECOGNIZED NO INTEREST OR PENALTIES IN THE STATEMENTS OF ACTIVITIES FOR EITHER OF THE YEARS ENDED JUNE 30, 2023 OR 2022. IF THE SITUATION AROSE IN WHICH THE ACADEMY WOULD HAVE INTEREST TO RECOGNIZE, IT WOULD RECOGNIZE THIS AS INTEREST EXPENSE AND PENALTIES WOULD BE RECOGNIZED IN OTHER EXPENSES. CURRENTLY, THE PRIOR THREE YEARS ARE OPEN UNDER FEDERAL AND STATE STATUTES OF LIMITATIONS AND REMAIN SUBJECT TO REVIEW AND CHANGE. THE ACADEMY IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ACADEMY BEEN CONTACTED BY THESE JURISDICTIONS. BASED ON THE EVALUATION OF THE ACADEMY'S TAX POSITIONS, MANAGEMENT BELIEVES ALL POSITIONS TAKEN WOULD BE UPHELD UNDER EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED FOR EITHER OF THE YEARS ENDED JUNE 30, 2023 OR 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 35,788. PART XI, LINE 4B - OTHER ADJUSTMENTS: TUITION FEES PAID 877,391. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 35,788. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION FEES PAID 877,391. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 IT CAN BE FOUND ON THEIR WEBSITE (WWW.MVCA-OH.COM) AND IN THE LOCAL NEWSPAPER SCHEDULE E, PART I, LINE 6 VARIOUS ADMINISTRATIVE COST REIMBURSEMENTS WERE RECEIVED FROM THE GOVERNMENT. SILENT AUCTION 114395 103739 10656 3293 12941 1585 3876 WALK-A-THON 85885 84580 1305 556 7723 5814 200280 188319 11961 3293 13497 9308 9690 35788 -23827 1 TUITION SCHOLARSHIPS & DISCOUNTS 244 877392 PART I, LINE 2: APPLICANT COMPLETES A MANDATORY FINANCIAL AID APPLICATION, THROUGH AN INDEPENDENT PROCESSOR, IN ORDER TO BE CONSIDERED FOR TUITION ASSISTANCE OR SCHOLARSHIPS. THE FINANCIAL AID COMMITTEE THEN DETERMINES THE AWARD BASED ON THE INDEPENDENT RECOMMENDATION AND OBJECTIVE MEASURES. ALL RECORDS ARE MAINTAINED AS PART OF THE FAMILY'S FILE. X 0 0 0 0 0 0 0 0 0 GREG BEASLEY HEAD OF SCHOOL 178046 0 0 0 0 0 0 0 0 0 178046 0 0 0 PART I, LINE 3 THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B 990 IS SENT TO THE ORGANIZATION'S FINANCIAL MANAGER FOR REVIEW AND CHANGES, AND IS THEN SENT TO THE FINANCIAL COMMITTEE FOR REVIEW. ONCE APPROVED BY BOTH THE FINANCIAL MANAGER AND FINANCIAL COMMITTEE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 15 TOP MANAGEMENT'S COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED.