2026-04-24T14:51:05-04:00 2025-06-30 814359915 NUMBERS GROUP CONSULTING 755 GRAND BLVD STE B105-215 MIRAMAR BEACH FL 32550 990 2024-07-01 421314045 LINN CHRISTIAN EDUCATION ASSOCIATIO LINN 3193629512 1635 LINMAR DRIVE NE CEDAR RAPIDS IA 52402 DEAN RIDDER HEAD OF SCHOOL 3193629512 2026-04-24 true false THERESA R BERRY P00876158 8506870936 2026-04-24 2024 2025-03-06 01:10:19Z X ISAAC NEWTON CHRISTIAN ACADEMY DEAN RIDDER 1635 LINMAR DRIVE NE CEDAR RAPIDS IA 52402 4575001 false X WWW.INCAONLINE.ORG X 1988 IA THE MISSION OF ISAAC NEWTON CHRISTIAN ACADEMY IS TO PROVIDE THE HIGHEST QUALITY CHRISTIAN EDUCATION TO ENABLE STUDENTS TO ACHIEVE ACADEMIC EXCELLENCE AND INDIVIDUAL CHARACTER DEVELOPMENT AS WELL AS MENTAL, PHYSICAL, AND SPIRITUAL GROWTH. 8 8 79 60 0 480964 835746 3005292 3536588 9453 -9666 68091 92441 3563800 4455109 61815 4508 0 2052365 2304608 0 38132 663902 986830 2778082 3295946 785718 1159163 4743503 5909460 139476 171931 4604027 5737529 X IT IS THE MISSION OF ISAAC NEWTON CHRISTIAN ACADEMY TO PROVIDE THE HIGHEST QUALITY OF CHRISTIAN EDUCATION PROGRAM TO ENABLE STUDENTS TO ACHIEVE ACADEMIC EXCELLENCE AND CHRISTLIKE CHARACTER DEVELOPMENT AS WELL AS MENTAL, PHYSICAL AND SPIRITUAL GROWTH. false false 2839765 4508 3562349 ISAAC NEWTON CHRISTIAN ACADEMY OPERATES A PRIVATE, NON-DENOMINATIONAL CHRISTIAN SCHOOL IN CEDAR RAPIDS, IOWA SERVING APPROXIMATELY 393 STUDENTS IN PRE-KINDERGARTEN THROUGH 12TH GRADE. FOUNDED IN 1989, THE ACADEMY PROVIDES A COMPREHENSIVE EDUCATIONAL PROGRAM THAT INTEGRATES BIBLICAL PRINCIPLES WITH ACADEMIC INSTRUCTION. STUDENTS RECEIVE INSTRUCTION IN CORE SUBJECTS INCLUDING MATHEMATICS, SCIENCE, LANGUAGE, ARTS, SOCIAL STUDIES, AND BIBLE. THE PROGRAM EMPHASIZES ACADEMIC EXCELLENCE, SPIRITUAL GROWTH, AND CHRISTLIKE CHARACTER DEVELOPMENT. IN ADDITION TO CLASSROOM INSTRUCTION, STUDENTS PARTICIPATE IN EXTRACURRICULAR ACTIVITIES INCLUDING ATHLETICS, FINE ARTS,AND STUDENT LEADERSHIP OPPORTUNITIES. STUDENTS COME FROM NUMEROUS CHURCHES AND COMMUNITIES THROUGHOUT THE CEDAR RAPIDS REGION, REFLECTING THE SCHOOL'S PARTNERSHIP WITH FAMILIES AND LOCAL CONGREGATIONS IN PROVIDING CHRIST-CENTERED EDUCATION. SPIRITUAL FORMATION IS AN INTEGRAL PART OF THE EDUCATIONAL EXPERIENCE AT ISAAC NEWTON CHRISTIAN ACADEMY. STUDENTS PARTICIPATE IN REGULAR CHAPEL SERVICES RECEIVE BIBLE INSTRUCTION, AND PRAYER OPPORTUNITIES THAT ENCOURAGE SPIRITUAL GROWTH AND THE DEVELOPMENT OF CHRISTLIKE CHARACTER. THESE PROGRAMS HELP STUDENTS APPLY BIBLICAL PRINCIPLES IN THEIR DAILY LIVES AND RELATIONSHIPS. THE ORGANIZATION PROVIDES TUITION ASSISTANCE TO QUALIFYING FAMILIES TO HELP MAKE CHRISTIAN EDUCATION ACCESSIBLE TO A BROADER RANGE OF STUDENTS. MONIES ARE AWARDED BASED ON DEMONSTRATED FINANCIAL NEED THROUGH THE SCHOOL'S TUITION ASSISTANCE PROGRAM. DURING THE REPORTING YEAR, THE SCHOOL AWARDED APPROXIMATELY 4,508 IN TUITION ASSISTANCE FROM ITS OPERATING BUDGET TO 5 STUDENTS. STUDENTS PARTICIPATE IN SERVICE PROJECTS AND OUTREACH ACTIVITIES DESIGNED TO ENCOURAGE COMPASSION, LEADERSHIP, AND CIVIC RESPONSIBILITY. THESE ACTIVIES PROVIDE OPPORTUNITIES FOR STUDENTS TO SERVE THEIR LOCAL COMMUNITY AND APPLY CHRISTIAN VALUES THROUGH VOLUNTEER SERVICE AND ACTS OF CARE FOR OTHERS. 2839765 true true false false false false false false false true true false false false true true false false true false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 37 0 true 79 true false false false false false true true false false false false false false X 8 8 false false false false true true true true true false false true true true true true true true true false X X DEAN RIDDER 3193629512 1635 LINMAR DRIVE NE CEDAR RAPIDS IA 52402 DEAN RIDDER HEAD OF SCHO 40.00 X 110642 0 14259 JOHN GARBES VICE PRESIDE 1.00 X X 0 0 0 NEIL GUTSCHMIDT TREASURER 1.00 X X 0 0 0 STEVE HOWARD DIRECTOR 1.00 X 0 0 0 BOB MOSEY SECRETARY 1.00 X X 0 0 0 STEPHEN PITTS DIRECTOR 1.00 X 0 0 0 STEPHANIE PROCHASKA DIRECTOR 1.00 X 0 0 0 GABE ROHWEDDER DIRECTOR 1.00 X 0 0 0 ANNA WARNER PRESIDENT 1.00 X X 0 0 0 AMY MCDONALD PRESIDENT X 0 0 0 110642 14259 1 false false false 266029 569717 835746 TUITION 611600 3256830 3256830 VARIOUS EDUCATIONAL SUPPORT 611600 279758 279758 3536588 8663 8663 17690 17690 17690 17690 18329 -18329 -18329 -18329 119065 266029 78429 40636 40636 31488 23134 8354 8354 MISCELLANEOUS 900099 25761 25761 25761 4455109 3562349 57014 4508 4508 110641 94045 15212 1384 1827637 1553492 251300 22845 221182 188004 30413 2765 145148 123376 19958 1814 18035 18035 38674 38674 52697 31622 21075 804 804 67903 53474 7215 7214 42199 35869 4220 2110 183630 179964 3666 6845 5509 1336 4250 4250 10 10 133160 130533 2627 82817 81161 1656 EDUCATIONAL EXPENSE 186496 186496 SUPPLIES 92382 90534 1848 LUNCH PROGRAM 76928 76928 3295946 2839765 418049 38132 1317782 2164480 13869 104650 11356 9900 27030 19101 5045240 1547501 3278448 3497739 93354 87972 1664 25618 4743503 5909460 23288 48560 116188 97003 26368 139476 171931 X 4498858 5426983 105169 310546 4604027 5737529 4743503 5909460 1159163 -9274 -16387 X X true X false true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 93354 -7092 86262 78685 15000 -331 93354 77968 717 78685 75404 2564 77968 70336 5068 75404 1.00000 false false 473094 473094 4347307 1390580 2956727 151898 107893 44005 72941 49028 23913 3497739 OPERATING LEASE LIABILITY 25618 SECURITY DEPOSIT 750 26368 X SCHEDULE D, PAGE 2, PART V, LINE 4 THE INTENDED USE OF THE ENDOWMENT FUND IS TO ENHANCE FUTURE SCHOOL EDUCATIONAL PROGRAMMING. SCHEDULE D, PAGE 3, PART X THE ACADEMY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE AND COMPARABLE STATE LAW, AND CONTRIBUTIONS TO IT ARE TAX DEDUCTIBLE WITHIN LIMITATIONS PRESCRIBED BY THE CODE. THE ACADEMY HAS BEEN CLASSIFIED AS A PUBLICLY SUPPORTED ACADEMY, WHICH IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE INTERNAL REVENUE CODE. THE ACADEMY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTION; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 NO NEWSPAPER ADVERTISING WAS DONE. RACIALLY NONDISCRIMINATORY POLICY STATEMENTS ARE CONTAINED IN ADMISSION MATERIALS AND ON THE ORGANIZATION'S WEBSITE. BANQUET 266029 266029 12190 12993 711 PIE SALE 119065 119065 41356 11179 385094 266029 119065 12190 41356 12993 11890 78429 40636 FORM 990, PAGE 1, ITEM B THIS ORGANIZATION IS FILING THIS AMENDED FORM 990 TO CORRECT THE NAME AND ADDRESS OF ITS PRINCIPAL OFFICER AS PREVIOUSLY REPORTED. THE ORIGINALLY FILED RETURN CONTAINED INCORRECT INFORMATION ON PART I, LINE F. THE CORRECT PRINCIPAL OFFICER INFORMATION IS AS FOLLOWS: DEAN RIDDER 1635 LINMAR DRIVE NE CEDAR RAPIDS IA 52402 THIS AMENDMENT RELATES SOLELY TO THE CORRECTION OF THE INFORMATION REPORTED ON PART I, LINE F. NO OTHER CHANGES HAVE BEEN MADE TO THE RETURN. FORM 990 - ORGANIZATION'S MISSION IT IS THE MISSION OF ISAAC NEWTON CHRISTIAN ACADEMY TO PROVIDE THE HIGHEST QUALITY OF CHRISTIAN EDUCATION PROGRAM TO ENABLE STUDENTS TO ACHIEVE ACADEMIC EXCELLENCE AND CHRISTLIKE CHARACTER DEVELOPMENT AS WELL AS MENTAL, PHYSICAL AND SPIRITUAL GROWTH. FORM 990, PAGE 2, PART III, LINE 4A ISAAC NEWTON CHRISTIAN ACADEMY OPERATES A PRIVATE, NON-DENOMINATIONAL CHRISTIAN SCHOOL IN CEDAR RAPIDS, IOWA SERVING APPROXIMATELY 393 STUDENTS IN PRE-KINDERGARTEN THROUGH 12TH GRADE. FOUNDED IN 1989, THE ACADEMY PROVIDES A COMPREHENSIVE EDUCATIONAL PROGRAM THAT INTEGRATES BIBLICAL PRINCIPLES WITH ACADEMIC INSTRUCTION. STUDENTS RECEIVE INSTRUCTION IN CORE SUBJECTS INCLUDING MATHEMATICS, SCIENCE, LANGUAGE, ARTS, SOCIAL STUDIES, AND BIBLE. THE PROGRAM EMPHASIZES ACADEMIC EXCELLENCE, SPIRITUAL GROWTH, AND CHRISTLIKE CHARACTER DEVELOPMENT. IN ADDITION TO CLASSROOM INSTRUCTION, STUDENTS PARTICIPATE IN EXTRACURRICULAR ACTIVITIES INCLUDING ATHLETICS, FINE ARTS,AND STUDENT LEADERSHIP OPPORTUNITIES. STUDENTS COME FROM NUMEROUS CHURCHES AND COMMUNITIES THROUGHOUT THE CEDAR RAPIDS REGION, REFLECTING THE SCHOOL'S PARTNERSHIP WITH FAMILIES AND LOCAL CONGREGATIONS IN PROVIDING CHRIST-CENTERED EDUCATION. SPIRITUAL FORMATION IS AN INTEGRAL PART OF THE EDUCATIONAL EXPERIENCE AT ISAAC NEWTON CHRISTIAN ACADEMY. STUDENTS PARTICIPATE IN REGULAR CHAPEL SERVICES RECEIVE BIBLE INSTRUCTION, AND PRAYER OPPORTUNITIES THAT ENCOURAGE SPIRITUAL GROWTH AND THE DEVELOPMENT OF CHRISTLIKE CHARACTER. THESE PROGRAMS HELP STUDENTS APPLY BIBLICAL PRINCIPLES IN THEIR DAILY LIVES AND RELATIONSHIPS. THE ORGANIZATION PROVIDES TUITION ASSISTANCE TO QUALIFYING FAMILIES TO HELP MAKE CHRISTIAN EDUCATION ACCESSIBLE TO A BROADER RANGE OF STUDENTS. MONIES ARE AWARDED BASED ON DEMONSTRATED FINANCIAL NEED THROUGH THE SCHOOL'S TUITION ASSISTANCE PROGRAM. DURING THE REPORTING YEAR, THE SCHOOL AWARDED APPROXIMATELY 4,508 IN TUITION ASSISTANCE FROM ITS OPERATING BUDGET TO 5 STUDENTS. STUDENTS PARTICIPATE IN SERVICE PROJECTS AND OUTREACH ACTIVITIES DESIGNED TO ENCOURAGE COMPASSION, LEADERSHIP, AND CIVIC RESPONSIBILITY. THESE ACTIVIES PROVIDE OPPORTUNITIES FOR STUDENTS TO SERVE THEIR LOCAL COMMUNITY AND APPLY CHRISTIAN VALUES THROUGH VOLUNTEER SERVICE AND ACTS OF CARE FOR OTHERS. FORM 990, PAGE 6, PART VI, LINE 6 LINN CHRISTIAN EDUCATION ASSOCIATION HAS MEMBERS. THE CONTINUING OPERATION OF THE MINISTRY AND BUSINESS AFFAIRS OF THE ASSOCIATION SHALL BE MANAGED BY ITS BOARD OF DIRECTORS, HOWEVER MATTERS RELATING TO THE ACQUISITION OR DISPOSAL OF REAL PROPERTY OR NEW BUILDING CONSTRUCTION (AS DETERMINED BY CITY PERMIT REQUIREMENTS), SHALL BE DECIDED BY THE MEMBERS AT ANY DULY CONVENED LCEA MEETING. FORM 990, PAGE 6, PART VI, LINE 7A LINN CHRISTIAN EDUCATION ASSOCIATION'S BOARD OF DIRECTORS IS ELECTED BY THE MEMBERS AT THE ANNUAL MEETING. TO BECOME A MEMBER, AN APPLICANT MUST AGREE WITH AND SIGN THE ASSOCIATION'S STATEMENT OF FAITH, MUST SIGN A STATEMENT AGREEING TO ABIDE BY THE TERMS AND CONDITIONS SET OUT IN THE ASSOCIATION'S BYLAWS, AND MUST PROFESS TO BE A CHRISTIAN AS DESCRIBED IN JOHN 3:16, ACTS 20:21, AND ROMANS 10:9-10. AN APPLICANT MUST ALSO MEET ONE OF THE FOLLOWING CRITERIA TO BECOME A MEMBER: A. THE INDIVIDUAL APPLICANT MUST BE THE PARENT, GUARDIAN, OR SPONSOR OF A CHILD CURRENTLY ATTENDING ONE OF THE ASSOCIATION'S CHRISTIAN SCHOOLS OR MUST BE CURRENTLY INVOLVED IN A GOVERNING, ADMINISTRATIVE OR TEACHING FACULTY CAPACITY IN ONE OF THE ASSOCIATION'S CHRISTIAN SCHOOLS. B. ANY INDIVIDUAL WHO DOES NOT MEET ONE OF THE CRITERIA IN (A.) CAN BE OFFERED MEMBERSHIP IF THEY ARE AT LEAST 18 YEARS OF AGE, AND NOT A STUDENT IN THE ASSOCIATION'S CHRISTIAN SCHOOLS, AND MAKE AN ANNUAL CONTRIBUTION TO THE ASSOCIATION IN THE AMOUNT OF 100 AND REQUEST VOTING RIGHTS AT LEAST 45 DAYS PRIOR TO THE ANNUAL MEETING. THE NUMBER OF SUCH INDIVIDUALS SHALL NOT EXCEED FIVE (5) PERCENT OF THE TOTAL NUMBER OF VOTING MEMBERS. C. ANY CHURCH OR ORGANIZATION, THAT WANTS TO HAVE LCEA MEMBERSHIP, MUST MAKE AN ANNUAL CONTRIBUTION TO THE ASSOCIATION IN THE MINIMUM AMOUNT OF 250. AN ORGANIZATION'S OBLIGATION SHALL INCLUDE DESIGNATION OF TWO VOTING REPRESENTATIVES. FORM 990, PAGE 6, PART VI, LINE 7B ESTABLISHED COMMITTEES FUNCTION UNDER THE SUPERVISION OF THE BOARD OF DIRECTORS WITHOUT AUTHORITY TO INDEPENDENTLY ACT. COMMITTEE MEETINGS ARE DOCUMENTED. FORM 990, PAGE 6, PART VI, LINE 11B THE FINANCE COMMITTEE REVIEWS THE FORM 990 AND PROVIDES A DRAFT COPY OF THE 990 TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD, ITS COMMITTEES AND ADMINISTRATORS ARE FREE FROM UNDUE INFLUENCE CREATED BY A CONFLICT OF INTEREST. THE BOARD AND COMMITTEE MEMBERS ARE ENCOURAGED TO SCRUPULOUSLY AVOID CONFLICTS OF INTEREST BETWEEN THE INTERESTS OF THE ASSOCIATION AND PERSONAL, PROFESSIONAL, AND BUSINESS- RELATED INVESTMENTS. THIS INCLUDES AVOIDING POTENTIAL AND ACTUAL CONFLICTS OF INTEREST AS WELL AS THE PERCEPTIONS OF CONFLICTS OF INTEREST. THE ASSOCIATION FOLLOWS TWO SIMPLE SAFEGUARDS IN IDENTIFYING POTENTIAL CONFLICTS OF INTEREST: A. IN BOARD AND COMMITTEE MEETINGS, DISCLOSURE OF POSSIBLE CONFLICTS OF INTEREST WILL CONTINUE TO BE NORMAL PRACTICE. THE NORMAL PRACTICE WILL INCLUDE: DECLARING WHAT IS CREATING THE CONFLICT (EITHER BY THE MEMBER IN CONFLICT OR BY MEMBERS OF THE COMMITTEE AND/OR BOARD). IF A BOARD OR COMMITTEE MEMBER IS NOT PRESENT AT THE MEETING, HIS/HER CONFLICT OF INTEREST WILL BE COMMUNICATED AND DECLARED AT THE NEXT MEETING. EXCUSING ONESELF FROM DISCUSSION AND VOTING. AFTER DISCLOSING A CONFLICT OF INTEREST, A PERSON MAY BE ASKED TO LEAVE THE ROOM FOR THE DISCUSSION AND WILL NOT BE PERMITTED TO VOTE ON THE MOTION. REFRAINING FROM ANY ATTEMPT TO INFLUENCE THE VOTING OF ANY OTHER BOARD OR COMMITTEE MEMBER, AND NOTING THE CONFLICT AND SOLUTION IN THE MEETING MINUTES. B. BOARD AND COMMITTEES WILL CONTINUE TO ESTABLISH AN ATMOSPHERE OF PERSONAL INTEGRITY BY THEIR EXAMPLE AND ATTITUDE IN SUCH SITUATIONS, AND BY RESPECTING THE SPIRIT OF THIS POLICY AS WELL AS ITS WORDING. AS WELL, A CONFLICT OF INTEREST POLICY IS A PART OF THE PERSONNEL MANUAL. THE CONTENT OF THE MANUAL IS DISCUSSED ANNUALLY AT THE FIRST IN-SERVICE DAY OF THE STAFF. EMPLOYEES SIGN AN ACKNOWLEDGEMENT OF THE RECEIPT OF THE PERSONNEL POLICY MANUAL. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS IS RESPONSIBLE FOR THE COMPENSATION OF THE HEAD OF SCHOOL AND USES ACSI INDUSTRY STANDARD COMPARABLE INFORMATION IN ESTABLISHING THAT COMPENSATION. THE BOARD OF DIRECTORS ALSO APPROVES THE COMPENSATION OF ALL EMPLOYEES IN THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD OF DIRECTORS IS RESPONSIBLE FOR DETERMINING THE COMPENSATION OF THE HEAD OF SCHOOL AND UTILIZES THE SAME PROCEDURES AND PROCESS USED IN THE DETERMINATION OF COMPENSATION FOR TOP OFFICIALS. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS. THE GOVERNING DOCUMENTS AND THE CONFLICT-OF-INTEREST POLICY ARE AVAILABLE TO THE GENERAL MEMBERSHIP UPON REQUEST. MINUTES OF THE MEETINGS OF THE BOARD OF DIRECTORS ARE POSTED AND AVAILABLE TO MEMBERS. THE ANNUAL FINANCIAL STATEMENTS ARE AVAILABLE AT THE ANNUAL MEETING OF THE MEMBERSHIP AND MONTHLY FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PAGE 12, PART XII, LINE 2C THE FINANCE COMMITTEE OVERSEES THE ANNUAL FINANCIAL REVIEW AND INDEPENDENT ACCOUNTANT SELECTION AND PROVIDES RECOMMENDATIONS TO THE BOARD OF DIRECTORS, WHICH REVIEWS AND APPROVES THE ENGAGEMENT AND RESULTS.