Civic Intelligence

The Branches Academy & Early Learning Center Inc

990 • Fiscal year 2015 • EIN 20-1256603

Jul 01, 2014 to Jun 30, 2015 • Filed on Aug 05, 2015

2812 Greenview DriveLynchburg, VA 24502

(434) 455-0294

Siviq Scores

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

Liabilities / Assets

25th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

25th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

41st percentile

0.3%

Higher net margin than 41% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

73rd percentile

$61,879

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 9.3% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

48th percentile

0.6%

Faster asset growth than 48% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

53rd percentile

4.6%

Faster revenue growth than 53% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$72,151

Up $421 (+0.6%) from 2014

Net Assets

Up

$72,151

Up $1,776 (+2.5%) from 2014

Liabilities

Down

$0

Down $1,355 (-100%) from 2014

Revenue

Up

$668,799

Up $29,145 (+4.6%) from 2014

Expenses

Up

$667,023

Up $68,388 (+11%) from 2014

Net Income

Down

$1,776

Down $39,243 (-96%) from 2014

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $29,904Liabilities 2011: $0Net Assets 2011: $29,9042011Assets 2012: $23,038Liabilities 2012: $853Net Assets 2012: $22,1852012Assets 2013: $30,329Liabilities 2013: $973Net Assets 2013: $29,3562013Assets 2014: $71,730Liabilities 2014: $1,355Net Assets 2014: $70,3752014Assets 2015: $72,151Liabilities 2015: $0Net Assets 2015: $72,1512015Assets 2016: $86,366Liabilities 2016: $0Net Assets 2016: $86,3662016Assets 2017: $143,120Liabilities 2017: $0Net Assets 2017: $143,1202017Assets 2018: $196,240Liabilities 2018: $0Net Assets 2018: $196,2402018Assets 2019: $210,447Liabilities 2019: $0Net Assets 2019: $210,4472019Assets 2020: $149,102Liabilities 2020: $0Net Assets 2020: $149,1022020Assets 2021: $234,602Liabilities 2021: $3,054Net Assets 2021: $231,5482021Assets 2022: $306,475Liabilities 2022: $2,973Net Assets 2022: $303,5022022Assets 2023: $177,188Liabilities 2023: $0Net Assets 2023: $177,1882023Assets 2024: $40,070Liabilities 2024: $0Net Assets 2024: $40,0702024Assets 2025: $62,104Liabilities 2025: $0Net Assets 2025: $62,1042025

Highlighted filing

2015

Assets$72,151
Liabilities$0
Net Assets$72,151

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $364,7262011Expenses 2012: $469,7552012Expenses 2013: $507,3002013Revenue 2014: $639,654Expenses 2014: $598,635Net Income 2014: $41,0192014Revenue 2015: $668,799Expenses 2015: $667,023Net Income 2015: $1,7762015Revenue 2016: $744,688Expenses 2016: $730,473Net Income 2016: $14,2152016Revenue 2017: $800,015Expenses 2017: $743,261Net Income 2017: $56,7542017Revenue 2018: $811,616Expenses 2018: $758,496Net Income 2018: $53,1202018Revenue 2019: $774,930Expenses 2019: $760,723Net Income 2019: $14,2072019Revenue 2020: $596,800Expenses 2020: $658,145Net Income 2020: -$61,3452020Revenue 2021: $805,457Expenses 2021: $722,936Net Income 2021: $82,5212021Revenue 2022: $859,960Expenses 2022: $788,007Net Income 2022: $71,9532022Revenue 2023: $799,302Expenses 2023: $925,614Net Income 2023: -$126,3122023Revenue 2024: $730,306Expenses 2024: $826,247Net Income 2024: -$95,9412024Revenue 2025: $753,289Expenses 2025: $730,868Net Income 2025: $22,4212025

Highlighted filing

2015

Revenue$668,799
Expenses$667,023
Net Income$1,776
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Aug 5, 2015
Return Version
2014v5.0
Gross Receipts
$668,799
Mission and Program Overview

Mission

To provide a christian education to children promoting the child's spiritual, emotional, and intellectual development.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$36,843$44,480▲ $7,637
Cash and Non-Interest-Bearing Accounts$19,951$13,080▼ $6,871
Land, Buildings, and Equipment, Net$8,691$8,036▼ $655
Accounts Receivable$6,245$6,555▲ $310
Total Assets$71,730$72,151▲ $421
Liabilities
Accounts Payable and Accrued Expenses$1,355--
Total Liabilities$1,355$0▼ $1,355
Net Assets / Fund Balance
Unrestricted Net Assets$66,537$67,663▲ $1,126
Temporarily Rstr Net Assets$3,838$4,488▲ $650
Total Net Assets Fund Balance$70,375$72,151▲ $1,776
Total Liabilities and Net Assets / Fund Balance$71,730$72,151▲ $421

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,036$8,914$16,950

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$4,488$650▲ $10-$4,488
2013$3,838$657▲ $12-$3,838
2012$2,203$957▲ $22-$3,182
2011$2,075$98▲ $30-$2,203
2010-$2,075--$2,075
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Debie DodsonTreasurerPT$61,879$61,879

Board Members and Trustees

NameTitle
James a SchweigerPresident
Jim ChadwellDirector
Kelly CutlerDirector
Michael SmithDirector
Bonnie PickingSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$10,180
Program Service Revenue
$655,698
Investment Income
$32
Other Revenue
$2,889
All Other Contributions
$10,180
Change in Net Assets
$1,776
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$591,348
Other Expenses$75,675
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$500,190$48,157-$548,347
Payroll Taxes$37,399$3,659-$41,058
Payments to Affiliates$17,091--$17,091
Insurance-$11,019-$11,019
All Other Expenses$6,804$2,368-$9,172
Fees for Services Accounting-$4,275-$4,275
Information Technology$288$3,067-$3,355
Other Expenses$3,118--$3,118
Office Expenses-$2,277-$2,277
Other Employee Benefits$1,943--$1,943
Conferences and Meetings$1,323--$1,323
Depreciation Depletion$566$599-$1,165
Occupancy$251$126-$377
Advertising$123--$123
Total Functional Expenses$591,476$75,547$0$667,023
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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

Reviewed by the treasurer prior to filing.

Form 990, Page 6, Part VI, Line 19

Documents made available upon request.

Filing and Contact Details

Filer

Filer Name
The Branches Academy &
EIN
20-1256603
Address
2812 GREENVIEW DRIVE, LYNCHBURG, VA 24502

Signing Officer

Name
Debie Dodson
Title
Treasurer
Signed
2015-08-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James a Schweiger
Formed
2004
Legal Domicile
Va
Voting Board Members
5
Independent Board Members
5
Employees
58
Volunteers
20

Preparer

Firm
W R Grachan & Company CPA
Address
2003 GRAVES MILL RD STE A, FOREST, VA 24551-4551
Preparer
William R Grachan CPA
Phone
4344553568
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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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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/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0IN THE BYLAWS OF THE ORGANIZATION.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED BY THE TREASURER PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0VA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt03838
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt04488
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt071730
IRS990/TotalAssetsEOYAmt072151
IRS990/TotalAssetsGrp/BOYAmt071730
IRS990/TotalAssetsGrp/EOYAmt072151
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt010180
IRS990/TotalEmployeeCnt058
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt075547
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0591476
IRS990/TotalFunctionalExpensesGrp/TotalAmt0667023
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01355
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt01355
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt070375
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt072151
IRS990/TotalProgramServiceExpensesAmt0591476
IRS990/TotalProgramServiceRevenueAmt0655698
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0658619
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0668799
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt071730
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt072151
IRS990/TotReportableCompRltdOrgAmt061879
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt066537
IRS990/UnrestrictedNetAssetsGrp/EOYAmt067663
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02812 GREENVIEW DRIVE
IRS990/USAddress/CityNm0LYNCHBURG
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd024502
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.BRANCHESACADEMY.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DEBIE DODSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-08-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE BRANCHES ACADEMY &
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0EARLY LEARNING CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0BRAN
ReturnHeader/Filer/EIN0201256603
ReturnHeader/Filer/USAddress/AddressLine1Txt02812 GREENVIEW DRIVE
ReturnHeader/Filer/USAddress/CityNm0LYNCHBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
ReturnHeader/Filer/USAddress/ZIPCd024502
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0260260433
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0W R GRACHAN & COMPANY CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02003 GRAVES MILL RD STE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FOREST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0245514551
ReturnHeader/PreparerPersonGrp/PhoneNum04344553568
ReturnHeader/PreparerPersonGrp/PreparationDt02015-08-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM R GRACHAN CPA
ReturnHeader/ReturnTs02015-08-14T08:16:21-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.62$0.00$0.62$7.53$7.31$0.22
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.00$0.40$7.30$8.26$0.96
2023Detailed filing. Detailed filing data is available for this year.$1.77$0.00$1.77$7.99$9.26$1.26
2022Detailed filing. Detailed filing data is available for this year.$3.06$0.03$3.04$8.60$7.88$0.72
2021Detailed filing. Detailed filing data is available for this year.$2.35$0.03$2.32$8.05$7.23$0.83
2020Detailed filing. Detailed filing data is available for this year.$1.49$0.00$1.49$5.97$6.58$0.61
2019Detailed filing. Detailed filing data is available for this year.$2.10$0.00$2.10$7.75$7.61$0.14
2018Detailed filing. Detailed filing data is available for this year.$1.96$0.00$1.96$8.12$7.58$0.53
2017Detailed filing. Detailed filing data is available for this year.$1.43$0.00$1.43$8.00$7.43$0.57
2016Detailed filing. Detailed filing data is available for this year.$0.86$0.00$0.86$7.45$7.30$0.14
2015Detailed filing. Detailed filing data is available for this year.$0.72$0.00$0.72$6.69$6.67$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.72$0.01$0.70$6.40$5.99$0.41
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.01$0.29$5.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.01$0.22$4.70
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.00$0.30$3.65