Provide a bible-based, rigourous and rewarding education that instills Christian values.

501(c)(3) charity; gifts are tax-deductible.
94¢ of each $1 spent went to programs.
$84K 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

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
3 of 4
filings with a surplus
Average surplus $79K a year · 7% of revenue · last 4 filings
Fine: a surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
94%
of spending
Looks good: 94% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$84K
to officers and key staff · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
6 mo
of spending, in cash
Looks good: 5.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $6K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$911K
84% of total assets
Concern: liabilities are 84% of assets; over 80%.
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
$705K
Spent
$789K
To programs
94%
Net assets
$169K
By yearFY2021–FY2025
Revenue
$705K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$705K
FY2023$1.3M
FY2024$1.2M
FY2025$1.2M
Expenses
$789K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$789K
FY2023$996K
FY2024$1.1M
FY2025$1.2M
Net assets
$169K
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$169K
FY2023$610K
FY2024$709K
FY2025$739K

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

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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 Feb 1999.

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

Where the money goes

94 cents of each dollar spent went to programs.

Program services 94% · $744K Management & general 6% · $46K

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; $84K 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
Principal
$84,000Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A

Melinda Thom’s $60K as Principal is at the 10th 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

NameFY2023FY2021
Dan Makowski—$84,000
Melinda Thom$60,000—

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.

See Summit Christian Academy executive salaries →

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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 Bible-based education instilling Christian values.

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Provided by the organization

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2 programs · $744K · in their own filed words · FY2020
01

Summit christian academy is a private, christian elementary school in coeur d' alene, id serving preschool through 5TH GRADE.THEY take pride in producing young learners who think clearly, communicate effectively and are grounded in the principles of faith.

$722Kprogram expense
02

Parent teacher fellowship (PTF) was formed to cultivating community within the school family and raising funds to provide financial assisstance for educational materials and experiences.

$22Kprogram 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 · FY2022
Total grants receivedfrom 1 funder$6K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$705K
Ln 12
Fees for servicesLn 2g$665K
Gifts and grantsLn 1h$194K
Investment incomeLn 3$433
Money outPt IX
$789K
Ln 25
Programscol B$744K
Managementcol C$46K
Owns and owesPt X
$169K
net assets · Ln 32
Cash and savingsLn 1–2$361K
Total assetsLn 16$1.1M
LiabilitiesLn 26$911K
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$194K
Government grantsLn 1e$156K
Noncash giftsLn 1g$640
Fees for servicesLn 2g$665K
Investment incomeLn 3$433
Gains on assetsLn 7−$211K
Total revenueLn 12$705K
Assets in detailPt X, end of year
CashLn 1$351K
SavingsLn 2$10K
Cash and savings togetherLn 1–2$361K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$51K
Other assetsLn 15$0
Total assetsLn 16$1.1M
LiabilitiesLn 26$911K
Net assetsLn 32$169K
OperationsPt I, VI
EmployeesI 531
VolunteersI 6200
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$183K$361K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$1.1M$51K
Total assetsLn 16$1.7M$1.1M
LiabilitiesLn 26$1.5M$911K
Net assetsLn 32$253K$169K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$84K$84K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$430K$430K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$35K$35K
Payroll taxesLn 10$51K$51K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$8K$8K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$12K$12K
Advertising and promotionLn 12$0
Office expensesLn 13$5K$5K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$61K$61K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$6K$6K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$10K$10K
InsuranceLn 23$6K$6K
Other expenses (24a–d)Ln 24$38K$26K$13K
All other expensesLn 24e$41K$35K$6K
Total functional expensesLn 25$789K$744K$46K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.2M$1.2M$30K$739K 990 PDF
FY2024 $1.2M$1.1M$99K$709K 990 PDF
FY2023 $1.3M$996K$270K$610K 990 PDF
FY2022 Not on file
FY2021 Viewing $705K$789K−$84K$169K 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 FY2021 990 (6 parts)
Part I · Summary $704,953 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $38,792$194,053
I-9 Program service revenuePrior year $525,112$664,961
I-10 Investment incomePrior year −$62,089−$210,176
I-11 Other revenuePrior year −$21,433$56,115
I-12 Total revenuePrior year $480,382$704,953
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $529,211$600,455
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $170,255$188,721
I-18 Total expensesPrior year $699,466$789,176
I-19 Revenue less expensesPrior year −$219,084−$84,223
Part VI · Governance 9 of 9 board members independent, 1 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
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
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $704,953 across 12 lines filed
Lines not itemized here account for $17,547 of total revenue; see the IRS return.
VIII-1e Government grants$155,630
VIII-1f All other contributions, gifts and grants$38,423
VIII-1g Noncash contributions (included above)$640
VIII-1h Total contributions, gifts and grants$194,053
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $664,961$664,961
VIII-3 Investment incomeRelated to mission $433$433
VIII-5 Royalties$0
VIII-6 Net rental income or lossRelated to mission −$7,364−$7,364
VIII-7 Net gain or loss on sales of assetsRelated to mission −$210,609−$210,609
VIII-8 Net income from fundraising events$17,586
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $28,346$28,346
VIII-12 Total revenueRelated to mission $493,314$704,953
Part IX · Statement of functional expenses $789,176 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $84,000$84,000
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $430,384$430,384
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $35,086$35,086
IX-10 Payroll taxesPrograms $50,985$50,985
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $8,315$8,315
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesManagement $12,228$12,228
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $4,871$4,871
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $60,660$60,660
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestManagement $6,258$6,258
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $10,250$10,250
IX-23 InsurancePrograms $6,405$6,405
IX-24 Other expenses (24a–d)Programs $25,658 · Management $12,675$38,333
IX-24e All other expensesPrograms $35,261 · Management $6,140$41,401
IX-25 Total functional expensesPrograms $743,560 · Management $45,616 · Fundraising $0$789,176
Part X · Balance sheet $1,079,662 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $182,742$350,821
X-2 Savings and temporary cash investments$10,104
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $428,959$640,869
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $3,259$26,932
X-10c Land, buildings and equipment, netStart of year $1,086,192$50,936
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assetsStart of year $4,446$0
X-15 Other assetsStart of year $2$0
X-16 Total assetsStart of year $1,705,600$1,079,662
X-17 Accounts payable and accrued expensesStart of year $903$21,057
X-25 Other liabilitiesStart of year $443,180$723,831
X-26 Total liabilitiesStart of year $1,452,607$910,892
X-32 Total net assets or fund balancesStart of year $252,993$168,770
X-33 Total liabilities and net assetsStart of year $1,705,600$1,079,662
Part XI · Reconciliation of net assets $168,770 net assets at year end
XI-1 Total revenue$704,953
XI-2 Total expenses$789,176
XI-3 Revenue less expenses−$84,223
XI-4 Net assets at start of year$252,993
XI-10 Net assets at end of year$168,770

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

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