Civic Intelligence

The Academy for Teaching & Learning of the Chester County School Dist

990 • Fiscal year 2016 • EIN 13-4302352

Jul 01, 2015 to Jun 30, 2016 • Filed on Dec 07, 2016

109 Hinton StreetChester, SC 29706

(803) 385-6334

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

94th percentile

1.25x

Higher debt load relative to assets than 94% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

88th percentile

1.55x

Higher debt load relative to revenue than 88% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

56th percentile

4.3%

Higher net margin than 56% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

65th percentile

$91,800

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

48th percentile

0.9%

Faster asset growth than 48% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

50th percentile

2.6%

Faster revenue growth than 50% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$3,495,868

Up $30,430 (+0.9%) from 2015

Net Assets

Down

-$857,551

Down $6,214 (-0.7%) from 2015

Liabilities

Up

$4,353,419

Up $36,644 (+0.8%) from 2015

Revenue

Up

$2,816,841

Up $70,933 (+2.6%) from 2015

Expenses

Up

$2,696,124

Up $67,675 (+2.6%) from 2015

Net Income

Up

$120,717

Up $3,258 (+2.8%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0-$5.0MAssets 2010: $691,021Liabilities 2010: $0Net Assets 2010: $691,0212010Assets 2011: $2,867,521Liabilities 2011: $2,091,038Net Assets 2011: $776,4832011Assets 2012: $3,013,916Liabilities 2012: $2,002,910Net Assets 2012: $1,011,0062012Assets 2013: $3,574,898Liabilities 2013: $2,489,793Net Assets 2013: $1,085,1052013Assets 2014: $3,405,935Liabilities 2014: $2,116,881Net Assets 2014: $1,289,0542014Assets 2015: $3,465,438Liabilities 2015: $4,316,775Net Assets 2015: -$851,3372015Assets 2016: $3,495,868Liabilities 2016: $4,353,419Net Assets 2016: -$857,5512016Assets 2017: $3,607,893Liabilities 2017: $4,498,666Net Assets 2017: -$890,7732017Assets 2018: $3,382,511Liabilities 2018: $4,588,690Net Assets 2018: -$1,206,1792018Assets 2019: $3,748,572Liabilities 2019: $4,546,710Net Assets 2019: -$798,1382019Assets 2020: $3,849,473Liabilities 2020: $5,812,291Net Assets 2020: -$1,962,8182020Assets 2021: $4,524,283Liabilities 2021: $6,206,626Net Assets 2021: -$1,682,3432021Assets 2022: $6,191,500Liabilities 2022: $10,853,950Net Assets 2022: -$4,662,4502022Assets 2023: $10,725,713Liabilities 2023: $8,335,642Net Assets 2023: $2,390,0712023Assets 2024: $9,837,478Liabilities 2024: $7,945,625Net Assets 2024: $1,891,8532024

Highlighted filing

2016

Assets$3,495,868
Liabilities$4,353,419
Net Assets-$857,551

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2010: $1,895,374Expenses 2010: $2,060,658Net Income 2010: -$165,2842010Revenue 2011: $2,043,050Expenses 2011: $1,957,588Net Income 2011: $85,4622011Revenue 2012: $2,463,391Expenses 2012: $2,228,869Net Income 2012: $234,5222012Revenue 2013: $2,587,851Expenses 2013: $2,513,752Net Income 2013: $74,0992013Revenue 2014: $2,739,036Expenses 2014: $2,535,087Net Income 2014: $203,9492014Revenue 2015: $2,745,908Expenses 2015: $2,628,449Net Income 2015: $117,4592015Revenue 2016: $2,816,841Expenses 2016: $2,696,124Net Income 2016: $120,7172016Revenue 2017: $2,847,150Expenses 2017: $2,867,820Net Income 2017: -$20,6702017Revenue 2018: $2,884,343Expenses 2018: $3,073,977Net Income 2018: -$189,6342018Revenue 2019: $3,342,324Expenses 2019: $2,825,607Net Income 2019: $516,7172019Revenue 2020: $3,222,180Expenses 2020: $3,034,564Net Income 2020: $187,6162020Revenue 2021: $3,599,052Expenses 2021: $3,318,577Net Income 2021: $280,4752021Revenue 2022: $3,935,652Expenses 2022: $3,258,325Net Income 2022: $677,3272022Revenue 2023: $3,468,416Expenses 2023: $3,378,459Net Income 2023: $89,9572023Revenue 2024: $4,361,690Expenses 2024: $3,631,683Net Income 2024: $730,0072024

Highlighted filing

2016

Revenue$2,816,841
Expenses$2,696,124
Net Income$120,717
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Dec 7, 2016
Return Version
2015v2.1
Gross Receipts
$2,816,841
Mission and Program Overview

Mission

The academy's mission is to establish a collaborative learning community in which individual children are known, respected, and accepted, and where every decision made is based on an intimate knowledge of what each child needs in order to become a successful and producive grown-up.

The academy for teaching and learning began operating in july 2006 as a public charter school serving approximately 300 students in grades kindergarten through 8th.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,696,753$2,645,585▼ $51,168
Cash and Non-Interest-Bearing Accounts$568,047$635,831▲ $67,784
Accounts Receivable$201--
Total Assets$3,465,438$3,495,868▲ $30,430
Other Assets Total$200,437$214,452▲ $14,015
Liabilities
Other Liabilities$2,524,357$2,641,466▲ $117,109
Mortgage Notes Payable Secured by Investment Property$1,792,418$1,711,953▼ $80,465
Total Liabilities$4,316,775$4,353,419▲ $36,644
Net Assets / Fund Balance
Unrestricted Net Assets$-851,337$-857,551▼ $6,214
Total Net Assets Fund Balance$-851,337$-857,551▼ $6,214
Total Liabilities and Net Assets / Fund Balance$3,465,438$3,495,868▲ $30,430

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,525,221$621,083$3,146,304
Equipment$85,364$3,701$89,065
Land$35,000-$35,000
Other Assets Org$14,279--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Robyn Brakefield CaldwellDirectorFT$91,800$91,800

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,709,665
Program Service Revenue
$105,833
Investment Income
$1,343
Other Revenue
$0
Change in Net Assets
$120,717

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,816,841
Total Revenue per Audited Statements
$2,816,841
Total Revenue per Form 990
$2,816,841
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,014,433
Other Expenses$681,691
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,090,031$289,051-$1,379,082
Pension Plan Contributions$193,562$47,376-$240,938
Other Employee Benefits$152,128$43,469-$195,597
Depreciation Depletion$140,233--$140,233
Payroll Taxes$86,072$20,944-$107,016
Current Officers, Directors, Trustees, and Key Employees$91,800--$91,800
Interest-$85,820-$85,820
Fees for Services Other$32,571$43,620-$76,191
All Other Expenses$29,697$27,118-$56,815
Other Expenses-$30,737-$30,737
Insurance-$24,262-$24,262
Travel-$21,036-$21,036
Information Technology$11,696$515-$12,211
Fees for Services Accounting-$10,775-$10,775
Total Functional Expenses$1,827,790$868,334$0$2,696,124

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,823,055
Expenses per Audited Statements$2,696,124
Total Expenses per Form 990$2,696,124
Expenses Not Reported on Form 990$126,931
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$2,530,229
Paf Due to Ccsd$56,512
Deferred Pension Credits$54,725
Due to Chester County School Dist-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

A copy of the return is provided to the board prior to filing.

Form 990, Page 6, Part VI, Line 19

Government documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
The Academy for Teaching & Learning
EIN
13-4302352
Phone
8033856334
Address
109 HINTON STREET, CHESTER, SC 29706

Signing Officer

Name
Robyn Brakefield Caldwell
Title
Director
Phone
8033856334
Signed
2016-12-07

Organization Details

Principal Officer
Robyn Brakefield Caldwell
Formed
2005
Legal Domicile
Sc
Voting Board Members
9
Independent Board Members
9
Employees
0

Preparer

Firm
Greene Finney & Horton Llp
Address
800 E WASHINGTON ST STE D, GREENVILLE, SC 29601-3054
Preparer
Francis H Horton Iii CPA
Phone
8642325204
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Change in net pension liability -126,931 total -126,931

Financial Statement Notes

Schedule D, Page 4, Part XII, Line 2D

Change in net pension liability 126,931

Raw XML Appendix384 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/BuildingsGrp/BookValueAmt02525221
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0621083
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03146304
IRS990ScheduleD/EquipmentGrp/BookValueAmt085364
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03701
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt089065
IRS990ScheduleD/ExpensesNotReportedAmt0126931
IRS990ScheduleD/ExpensesSubtotalAmt02696124
IRS990ScheduleD/LandGrp/BookValueAmt035000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt035000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0200173
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt114279
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED PENSION CHARGES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DUE FROM OTHER GOV'T
IRS990ScheduleD/OtherExpensesIncludedAmt0126931
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02530229
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt156512
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt254725
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAF DUE TO CCSD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DEFERRED PENSION CREDITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3DUE TO CHESTER COUNTY SCHOOL DIST
IRS990ScheduleD/RevenueSubtotalAmt02816841
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CHANGE IN NET PENSION LIABILITY 126,931
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02645585
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0214452
IRS990ScheduleD/TotalExpensesPerForm990Amt02696124
IRS990ScheduleD/TotalLiabilityAmt02641466
IRS990ScheduleD/TotalRevenuePerForm990Amt02816841
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02816841
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02823055
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE RETURN IS PROVIDED TO THE BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNMENT DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CHANGE IN NET PENSION LIABILITY -126,931 TOTAL -126,931
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03465438
IRS990/TotalAssetsEOYAmt03495868
IRS990/TotalAssetsGrp/BOYAmt03465438
IRS990/TotalAssetsGrp/EOYAmt03495868
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02709665
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0868334
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01827790
IRS990/TotalFunctionalExpensesGrp/TotalAmt02696124
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04316775
IRS990/TotalLiabilitiesEOYAmt04353419
IRS990/TotalLiabilitiesGrp/BOYAmt04316775
IRS990/TotalLiabilitiesGrp/EOYAmt04353419
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-851337
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-857551
IRS990/TotalProgramServiceExpensesAmt01827790
IRS990/TotalProgramServiceRevenueAmt0105833
IRS990/TotalReportableCompFromOrgAmt091800
IRS990/TotalRevenueGrp/ExclusionAmt01343
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0105833
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02816841
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03465438
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03495868
IRS990/TravelGrp/ManagementAndGeneralAmt021036
IRS990/TravelGrp/TotalAmt021036
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-851337
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-857551
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0109 HINTON ST
IRS990/USAddress/CityNm0CHESTER
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029706
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0CHESTER.ACADEMY.SCHOOLDESK.NET
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBYN BRAKEFIELD CALDWELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08033856334
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-12-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE ACADEMY FOR TEACHING & LEARNING
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OF THE CHESTER COUNTY SCHOOL DISTR
ReturnHeader/Filer/BusinessNameControlTxt0ACAD
ReturnHeader/Filer/EIN0134302352
ReturnHeader/Filer/PhoneNum08033856334
ReturnHeader/Filer/USAddress/AddressLine1Txt0109 HINTON STREET
ReturnHeader/Filer/USAddress/CityNm0CHESTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029706
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0522212837
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GREENE FINNEY & HORTON LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0800 E WASHINGTON ST STE D
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GREENVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0296013054
ReturnHeader/PreparerPersonGrp/PhoneNum08642325204
ReturnHeader/PreparerPersonGrp/PreparationDt02016-12-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0FRANCIS H HORTON III CPA
ReturnHeader/ReturnTs02016-12-14T14:49:09-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.84$7.95$1.89$4.36$3.63$0.73
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.7$8.34$2.39$3.47$3.38$0.09
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.19$10.9$4.66$3.94$3.26$0.68
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.52$6.21$1.68$3.60$3.32$0.28
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.85$5.81$1.96$3.22$3.03$0.19
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.75$4.55$0.80$3.34$2.83$0.52
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.38$4.59$1.21$2.88$3.07$0.19
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.61$4.50$0.89$2.85$2.87$0.02
2016Detailed filing. Detailed filing data is available for this year.$3.50$4.35$0.86$2.82$2.70$0.12
2015Detailed filing. Detailed filing data is available for this year.$3.47$4.32$0.85$2.75$2.63$0.12
2014Detailed filing. Detailed filing data is available for this year.$3.41$2.12$1.29$2.74$2.54$0.20
2013Summary only. Only limited summary data is available for this year.$3.57$2.49$1.09$2.59$2.51$0.07
2012Summary only. Only limited summary data is available for this year.$3.01$2.00$1.01$2.46$2.23$0.23
2011Summary only. Only limited summary data is available for this year.$2.87$2.09$0.78$2.04$1.96$0.09
2010Summary only. Only limited summary data is available for this year.$0.69$0.00$0.69$1.90$2.06$0.17