To Provide college preparatory education from a Christian perspective.

501(c)(3) charity; gifts are tax-deductible.
62¢ of each $1 spent went to programs.
$143K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $65K a year · 6% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
62%
of spending
Worth a look: 62% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$143K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
2 mo
of spending, in cash
Fine: 1.6 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$155K
23% of total assets
Looks good: liabilities are 23% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.0M
-3% vs prior year
Spent
$1.1M
To programs
62%
Net assets
$516K
By yearFY2021–FY2025
Revenue
$1.0M
FY2025▼ -3%
Tap a bar for its year
Revenue by fiscal year
FY2021$859K
FY2022$1.1M
FY2023$1.1M
FY2024$1.1M
FY2025$1.0M
Expenses
$1.1M
FY2025▼ -11%
Tap a bar for its year
Expenses by fiscal year
FY2021$714K
FY2022$816K
FY2023$983K
FY2024$1.2M
FY2025$1.1M
Net assets
$516K
FY2025▼ -10%
Tap a bar for its year
Net assets by fiscal year
FY2021$367K
FY2022$692K
FY2023$770K
FY2024$571K
FY2025$516K

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 2009.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

62 cents of each dollar spent went to programs.

Program services 62% · $688K Management & general 38% · $413K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990; $143K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Board Member/Administrator
$95,000Pt VII · Sec A
Secretary
$33,998Pt VII · Sec A
Board Member
$14,234Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Pamela J Costes’s $95K as Board Member/Administrator is at the 28th percentile of top reported officer pay among 3394 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 6 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Pamela J Costes$95,000$83,963$78,266$64,692$70,500
Hollye Smith$33,998————
Stephanie Heidrich——$31,986$26,953$27,673
Hollye H Smith—$28,020$25,703$16,396$15,870
Mark Streb$14,234————
Lori Lee——$2,949——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Offers college prep education grounded in Christian values.

Questions for Spirit Academy

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Provided by the organization

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1 program · $688K · in their own filed words · FY2024
01

Spirit Christian Academy is a private, University Model School whose mission is to provide its students with a comprehensive, college preparatory education from a Christian perspective. Spirit Christian Academy exists to provide encouragement to and to help equip parents in the process of educating their children to God's standard of…

$688Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$10K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$1.0M
Ln 12
Fees for servicesLn 2g$829K
Gifts and grantsLn 1h$155K
Other incomeLn 4–11$54K
Money outPt IX
$1.1M
Ln 25
Programscol B$688K
Managementcol C$413K
Owns and owesPt X
$516K
net assets · Ln 32
Cash and savingsLn 1–2$149K
Total assetsLn 16$671K
LiabilitiesLn 26$155K
PeoplePt VI, VII
9
listed · VII A
PaidVII A3
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$155K
Fundraising eventsLn 1c$28K
Fees for servicesLn 2g$829K
Investment incomeLn 3$3K
Other incomeLn 4–11$54K
Total revenueLn 12$1.0M
Assets in detailPt X, end of year
CashLn 1$93K
SavingsLn 2$57K
Cash and savings togetherLn 1–2$149K
Land, buildings, equipmentLn 10c$522K
Total assetsLn 16$671K
LiabilitiesLn 26$155K
Net assetsLn 32$516K
OperationsPt I, VI
EmployeesI 539
VolunteersI 60
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$160K$149K
Land, buildings, equipmentLn 10c$560K$522K
Total assetsLn 16$720K$671K
LiabilitiesLn 26$150K$155K
Net assetsLn 32$571K$516K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$143K$48K$95K
Other salaries and wagesLn 7$553K$333K$220K
Payroll taxesLn 10$55K$33K$21K
Accounting feesLn 11c$8K$8K
OccupancyLn 16$119K$89K$30K
InterestLn 20$10K$10K
Depreciation, depletion and amortizationLn 22$38K$29K$10K
InsuranceLn 23$21K$21K
Other expenses (24a–d)Ln 24$108K$108K
All other expensesLn 24e$47K$47K
Total functional expensesLn 25$1.1M$688K$413K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $1.0M$1.1M−$59K$516K 990 PDF
FY2024 $1.1M$1.2M−$166K$571K 990 PDF
FY2023 $1.1M$983K$78K$770K 990 PDF
FY2022 $1.1M$816K$325K$692K 990 PDF
FY2021 $859K$714K$145K$367K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $1,041,468 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $162,778$155,361
I-9 Program service revenuePrior year $769,776$828,903
I-10 Investment incomePrior year $5,725$2,818
I-11 Other revenuePrior year $132,602$54,386
I-12 Total revenuePrior year $1,070,881$1,041,468
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $706,191$750,610
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $530,494$350,192
I-18 Total expensesPrior year $1,236,685$1,100,802
I-19 Revenue less expensesPrior year −$165,804−$59,334
Part VI · Governance 8 of 8 board members independent, 4 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $1,041,468 across 8 lines filed
Lines not itemized here account for $3,207 of total revenue; see the IRS return.
VIII-1c Fundraising events$28,258
VIII-1f All other contributions, gifts and grants$127,103
VIII-1h Total contributions, gifts and grants$155,361
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $828,903$828,903
VIII-3 Investment incomeRelated to mission $2,818$2,818
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $51,179$51,179
VIII-12 Total revenueRelated to mission $886,107 · Unrelated business $0 · Excluded from tax $0$1,041,468
Part IX · Statement of functional expenses $1,100,802 across 10 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $48,232 · Management $95,000$143,232
IX-7 Other salaries and wagesPrograms $333,179 · Management $219,620$552,799
IX-10 Payroll taxesPrograms $33,415 · Management $21,164$54,579
IX-11c Accounting feesManagement $7,587$7,587
IX-16 OccupancyPrograms $89,151 · Management $29,717$118,868
IX-20 InterestManagement $10,076$10,076
IX-22 Depreciation, depletion and amortizationPrograms $28,800 · Management $9,600$38,400
IX-23 InsuranceManagement $20,519$20,519
IX-24 Other expenses (24a–d)Programs $107,869$107,869
IX-24e All other expensesPrograms $46,873$46,873
IX-25 Total functional expensesPrograms $687,519 · Management $413,283 · Fundraising $0$1,100,802
Part X · Balance sheet $671,099 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $108,294$92,690
X-2 Savings and temporary cash investmentsStart of year $52,074$56,722
X-10c Land, buildings and equipment, netStart of year $560,087$521,687
X-16 Total assetsStart of year $720,455$671,099
X-17 Accounts payable and accrued expensesStart of year $969$5,992
X-25 Other liabilitiesStart of year $148,718$149,025
X-26 Total liabilitiesStart of year $149,687$155,017
X-32 Total net assets or fund balancesStart of year $570,768$516,082
X-33 Total liabilities and net assetsStart of year $720,455$671,099
Part XI · Reconciliation of net assets $516,082 net assets at year end
XI-1 Total revenue$1,041,468
XI-2 Total expenses$1,100,802
XI-3 Revenue less expenses−$59,334
XI-4 Net assets at start of year$570,768
XI-5 Net unrealized gains (losses) on investments$4,648
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$516,082

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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