Geneva Classical Academy INC FY2021 filing

Tax-deductible

Lakeland, FL501(c)(3)EducationEIN 59-3399012Revenue $2.3M in FY2021

On file with the IRS1736 New Jersey Rd, 33803-2413 · Lakeland, FLTax-exempt since Dec 1997School — 170(b)(1)(A)(ii)

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501(c)(3) charity; gifts are tax-deductible.
75¢ of each $1 spent went to programs.
$85K paid to officers and key staff.
Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · 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
4 of 5
filings with a surplus
Average surplus $217K a year · 8% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
75%
of spending
Fine: 75% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$85K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 5.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $500
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.6M
46% of total assets
Looks good: liabilities are 46% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.3M
Spent
$1.8M
To programs
75%
Net assets
$1.8M
By yearFY2021–FY2025
Revenue
$2.3M
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$2.3M
FY2022$2.2M
FY2023$2.6M
FY2024$2.8M
FY2025$3.0M
Expenses
$1.8M
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$1.8M
FY2022$1.9M
FY2023$2.4M
FY2024$2.7M
FY2025$3.0M
Net assets
$1.8M
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$1.8M
FY2022$2.1M
FY2023$2.3M
FY2024$2.4M
FY2025$2.5M

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

Form 990 (PDF) Claim
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 1997.

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

Where the money goes

75 cents of each dollar spent went to programs.

Program services 75% · $1.4M Management & general 25% · $462K

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

10 people listed on the 990; $85K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Headmaster Secretary
$84,996Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A

Rich Cali’s $89K as Headmaster Secretary is at the 24th percentile of top reported officer pay among 3395 $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 · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Richard Cali——$90,463$95,000$84,996
Rich Cali$89,150$90,925———

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

Provides essential services and support to those in need.

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Provided by the organization

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1 program · $1.4M · in their own filed words · FY2020
01

During fiscal year 2020-2021 education was provided as follows: At Geneva Classical Academy, a total of 196 students were taught in the classical method of education in grades K4-12. The classical model used is distinct in content and methodology.

$1.4Mprogram 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$500

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$2.3M
Ln 12
Fees for servicesLn 2g$1.6M
Other incomeLn 4–11$427K
Gifts and grantsLn 1h$363K
Money outPt IX
$1.8M
Ln 25
Programscol B$1.4M
Managementcol C$462K
Owns and owesPt X
$1.8M
net assets · Ln 32
Cash and savingsLn 1–2$833K
Total assetsLn 16$3.4M
LiabilitiesLn 26$1.6M
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$363K
Fundraising eventsLn 1c$64K
Fees for servicesLn 2g$1.6M
Investment incomeLn 3$841
Other incomeLn 4–11$427K
Total revenueLn 12$2.3M
Assets in detailPt X, end of year
CashLn 1$128K
SavingsLn 2$705K
Cash and savings togetherLn 1–2$833K
Land, buildings, equipmentLn 10c$2.4M
Other assetsLn 15$12K
Total assetsLn 16$3.4M
LiabilitiesLn 26$1.6M
Net assetsLn 32$1.8M
OperationsPt I, VI
EmployeesI 569
VolunteersI 618
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$657K$833K
Land, buildings, equipmentLn 10c$2.4M$2.4M
Total assetsLn 16$3.2M$3.4M
LiabilitiesLn 26$1.9M$1.6M
Net assetsLn 32$1.4M$1.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$85K$85K
Other salaries and wagesLn 7$1.0M$701K$323K
Other employee benefitsLn 9−$1K−$2K$749
Payroll taxesLn 10$85K$53K$31K
Accounting feesLn 11c$2K$2K
Other fees for servicesLn 11g$6K$6K
Advertising and promotionLn 12$4K$4K
Office expensesLn 13$18K$18K
Information technologyLn 14$13K$13K
OccupancyLn 16$124K$124K
Conferences, conventions and meetingsLn 19$3K$2K$1K
InterestLn 20$73K$73K
Depreciation, depletion and amortizationLn 22$90K$78K$12K
InsuranceLn 23$68K$59K$9K
Other expenses (24a–d)Ln 24$201K$187K$14K
All other expensesLn 24e$44K$10K$35K
Total functional expensesLn 25$1.8M$1.4M$462K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $3.0M$3.0M−$28K$2.5M 990 PDF
FY2024 $2.8M$2.7M$131K$2.4M 990 PDF
FY2023 $2.6M$2.4M$166K$2.3M 990 PDF
FY2022 $2.2M$1.9M$305K$2.1M 990 PDF
FY2021 Viewing $2.3M$1.8M$511K$1.8M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $2,348,982 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $280,665$362,631
I-9 Program service revenuePrior year $1,346,240$1,558,765
I-10 Investment incomePrior year $1,407$841
I-11 Other revenuePrior year $270,403$426,745
I-12 Total revenuePrior year $1,898,715$2,348,982
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,119,399$1,192,332
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $580,703$645,844
I-18 Total expensesPrior year $1,700,102$1,838,176
I-19 Revenue less expensesPrior year $198,613$510,806
Part VI · Governance 9 of 9 board members independent, 3 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
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
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $2,348,982 across 9 lines filed
VIII-1c Fundraising events$64,464
VIII-1f All other contributions, gifts and grants$298,167
VIII-1h Total contributions, gifts and grants$362,631
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,558,765$1,558,765
VIII-3 Investment incomeRelated to mission $841$841
VIII-6 Net rental income or lossUnrelated business $131,486$131,486
VIII-8 Net income from fundraising eventsExcluded from tax $76,829$76,829
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $218,430$218,430
VIII-12 Total revenueRelated to mission $1,778,036 · Unrelated business $131,486 · Excluded from tax $76,829$2,348,982
Part IX · Statement of functional expenses $1,838,176 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $85,000$85,000
IX-7 Other salaries and wagesPrograms $700,570 · Management $322,890$1,023,460
IX-9 Other employee benefitsPrograms −$1,753 · Management $749−$1,004
IX-10 Payroll taxesPrograms $53,425 · Management $31,451$84,876
IX-11c Accounting feesManagement $1,815$1,815
IX-11g Other fees for servicesPrograms $5,550$5,550
IX-12 Advertising and promotionManagement $3,577$3,577
IX-13 Office expensesManagement $17,831$17,831
IX-14 Information technologyManagement $12,542$12,542
IX-16 OccupancyPrograms $124,455$124,455
IX-19 Conferences, conventions and meetingsPrograms $1,788 · Management $1,082$2,870
IX-20 InterestPrograms $73,475$73,475
IX-22 Depreciation, depletion and amortizationPrograms $77,764 · Management $11,883$89,647
IX-23 InsurancePrograms $59,393 · Management $8,881$68,274
IX-24 Other expenses (24a–d)Programs $186,956 · Management $14,496$201,452
IX-24e All other expensesPrograms $9,775 · Management $34,581$44,356
IX-25 Total functional expensesPrograms $1,376,398 · Management $461,778 · Fundraising $0$1,838,176
Part X · Balance sheet $3,411,434 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $515,416$128,497
X-2 Savings and temporary cash investmentsStart of year $142,075$704,871
X-4 Accounts receivable$1,137
X-9 Prepaid expenses and deferred chargesStart of year $193,201$193,201
X-10c Land, buildings and equipment, netStart of year $2,375,242$2,371,411
X-15 Other assetsStart of year $12,117$12,317
X-16 Total assetsStart of year $3,238,051$3,411,434
X-17 Accounts payable and accrued expensesStart of year $20,443$227
X-19 Deferred revenueStart of year $276,848$270,522
X-25 Other liabilitiesStart of year $39,560$10,000
X-26 Total liabilitiesStart of year $1,885,248$1,579,180
X-27 Net assets without donor restrictionsStart of year $1,163,720$1,430,856
X-28 Net assets with donor restrictionsStart of year $189,083$401,398
X-32 Total net assets or fund balancesStart of year $1,352,803$1,832,254
X-33 Total liabilities and net assetsStart of year $3,238,051$3,411,434
Part XI · Reconciliation of net assets $1,832,254 net assets at year end
XI-1 Total revenue$2,348,982
XI-2 Total expenses$1,838,176
XI-3 Revenue less expenses$510,806
XI-4 Net assets at start of year$1,352,803
XI-8 Prior period adjustments−$31,355
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,832,254

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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