2025-05-05T08:55:56-05:00 2024-06-30 310800053 CLARK SCHAEFER HACKETT & CO 1 EAST 4TH STREET CINCINNATI OH 45202 990 2023-07-01 311442695 MIAMI VALLEY CHRISTIAN ACADEMY MIAM 5132726822 6830 SCHOOL STREET CINCINNATI OH 45244 CARLA WOOD BOARD PRESIDENT 5132726822 2025-05-02 1 1 NATOSHA CARR P01225377 5132413111 2025-05-02 2023 2025-03-06 01:10:19Z CARLA WOOD 6830 SCHOOL STREET CINCINNATI OH 45244 12200780 0 X HTTPS://WWW.MVCA-OH.COM X 1996 OH CHRISTIAN SCHOLASTIC EDUCATION 8 8 202 42 0 0 3277981 2463087 6387002 7765162 692 52929 669658 232582 10335333 10513760 877392 453541 0 0 4709139 5319061 0 0 548969 2470770 3054966 8057301 8827568 2278032 1686192 9287692 11546982 2189367 2762465 7098325 8784517 PREPARING MINDS AND HEARTS TO IMPACT THE WORLD FOR CHRIST. 0 0 6424881 453541 7765162 CHRISTIAN SCHOOL PROVIDING SCHOLASTIC EDUCATION TO 1,086 STUDENTS AND 645 FAMILIES IN PRESCHOOL THROUGH HIGH SCHOOL. MVCA GRADUATED ITS FOURTEENTH CLASS THIS YEAR WITH A 100% ACCEPTANCE RATE TO SCHOOLS OF CHOICE. 6424881 1 1 0 0 0 0 0 0 1 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 0 0 0 0 0 0 0 0 0 1 35 0 1 202 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 0 0 0 1 1 1 0 X GREG BEASLEY 5132726822 6830 SCHOOL STREET CINCINNATI OH 45244 BETH DAVIS TRUSTEE 5.00 X 0 0 0 JIM SANDUL TRUSTEE 5.00 X 0 0 0 WARD SIROTAK TRUSTEE 5.00 X 0 0 0 CARLA WOOD CO-PRESIDENT 15.00 X X 0 0 0 ROB RICKER CO-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 GREG BEASLEY HEAD OF SCHOOL 40.00 X 209828 0 0 209828 0 0 1 0 1 0 PROMO PROS LLC 5069 SIGNAL HILL LN CINCINNATI OH 45244 PROMOTIONAL ITEMS 123670 1 976072 1487015 2463087 TUITION AND FEES 711210 6878675 6878675 SCHOOL PROGRAMS 711210 886487 886487 7765162 40068 40068 65455 0 65455 65455 65455 1699881 1687020 12861 12861 12861 MISCELLANEOUS INCOME 900099 167127 167127 167127 10513760 7765162 0 285511 453541 453541 209828 149203 49249 11376 4418532 3360846 801878 255808 359169 1045 358124 331532 250892 61056 19584 863 863 126905 126905 113811 113811 92168 16527 1678 73963 26267 18175 2402 5690 532033 446215 48481 37337 90742 89197 1437 108 40747 33138 7609 473054 473054 91449 91449 SCHOOL PROGRAM 715891 479595 148183 88113 SUPPLIES AND EVENTS 246293 196746 1507 48040 REPAIRS & MAINTENANCE 80386 68306 11844 236 EQUIPMENT RENTAL 61734 35919 25815 362623 352482 1427 8714 8827568 6424881 1853718 548969 X 331737 646462 46230 502254 200000 111239 630459 93053 14567320 4670811 5912537 9896509 1687113 93 696582 80406 9287692 11546982 523856 1047375 376847 480918 1219259 1189932 69405 44240 2189367 2762465 X 5330872 8584455 1767453 200062 7098325 8784517 9287692 11546982 1686192 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 750979 750979 8220913 3842001 4378912 662622 386258 276364 4932806 442552 4490254 9896509 OPERATING LEASE LIABILITIES 13427 FINANCING LEASE LIABILITIES 30813 44240 X 10060219 0 10060219 453541 453541 10513760 8374027 0 8374027 453541 453541 8827568 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 TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. CONSEQUENTLY, NO PROVISIONS FOR INCOME TAXES HAVE BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. ADDITIONALLY, THE INTERNAL REVENUE SERVICE HAS NOT CLASSIFIED THE ACADEMY AS A PRIVATE ORGANIZATION BECAUSE IT IS AN ORGANIZATION OF THE TYPE DESCRIBED IN SECTIONS 509(A)(1) AND 170 (B)(A)(VI) OF THE CODE. THE ACADEMY FOLLOWS FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ACADEMY MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ACADEMY, AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. ON JUNE 30, 2024, THERE WERE NO MATERIAL UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. THE ACADEMY FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF OHIO. THE ACADEMY'S FEDERAL EXEMPT ORGANIZATION TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. ALL TAX RETURNS FOR YEARS ENDING AFTER JUNE 30, 2021 ARE OPEN FOR EXAMINATION. PART XI, LINE 4B - OTHER ADJUSTMENTS: TUITION FEES PAID 453,541. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION FEES PAID 453,541. 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. 1 TUITION SCHOLARSHIPS & DISCOUNTS 194 453541 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. 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 209828 0 0 0 0 0 0 0 0 0 209828 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 THE ORGANIZATION MAKES AVAILABLE ALL DOCUMENTS REQUIRED BY LAW. FORM 990, PART XII, LINE 2C: THE OVERSIGHT PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR.