Civic Intelligence

The Branches Academy & Early Learning Center Inc

990 • Fiscal year 2021 • EIN 20-1256603

Jul 01, 2020 to Jun 30, 2021 • Filed on Dec 02, 2021

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

45th percentile

0.01x

Higher debt load relative to assets than 45% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

35th percentile

0.00x

Higher debt load relative to revenue than 35% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

46th percentile

10%

Higher net margin than 46% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

65th percentile

$45,340

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 5.6% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

85th percentile

57%

Faster asset growth than 85% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

67th percentile

35%

Faster revenue growth than 67% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$234,602

Up $85,500 (+57%) from 2020

Net Assets

Up

$231,548

Up $82,446 (+55%) from 2020

Liabilities

Up

$3,054

Up $3,054 from 2020

Revenue

Up

$805,457

Up $208,657 (+35%) from 2020

Expenses

Up

$722,936

Up $64,791 (+9.8%) from 2020

Net Income

Up

$82,521

Up $143,866 (+235%) from 2020

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

2021

Assets$234,602
Liabilities$3,054
Net Assets$231,548

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

2021

Revenue$805,457
Expenses$722,936
Net Income$82,521
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Dec 2, 2021
Return Version
2020v4.0
Gross Receipts
$805,457
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$87,003$167,780▲ $80,777
Cash and Non-Interest-Bearing Accounts$22,807$50,122▲ $27,315
Accounts Receivable$34,492$12,265▼ $22,227
Land, Buildings, and Equipment, Net$4,800$4,435▼ $365
Total Assets$149,102$234,602▲ $85,500
Liabilities
Accounts Payable and Accrued Expenses-$3,054-
Total Liabilities$0$3,054▲ $3,054
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$127,906$209,542▲ $81,636
Net Assets With Donor Restrictions$21,196$22,006▲ $810
Total Net Assets Fund Balance$149,102$231,548▲ $82,446
Total Liabilities and Net Assets / Fund Balance$149,102$234,602▲ $85,500

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,435$15,473$19,908

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$20,806$375▲ $15-$21,196
2018$20,405$590▲ $38-$20,806
2017$16,377$5,049▲ $23-$20,405
2016$7,359$17,050▲ $7-$16,377
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Judith Fay AndristPrincipalFT$45,340$45,340

Board Members and Trustees

NameTitle
James a SchweigerPresident/tr
Kelly CutlerDirector
Bonnie PickingSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$175,729
Program Service Revenue
$629,576
Investment Income
$152
Other Revenue
$0
All Other Contributions
$10,239
Change in Net Assets
$82,521
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$636,626
Other Expenses$86,310
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$543,568$45,340-$588,908
Payroll Taxes$41,285$3,443-$44,728
Payments to Affiliates-$40,616-$40,616
Insurance-$10,099-$10,099
Fees for Services Accounting-$4,800-$4,800
Other Employee Benefits$2,990--$2,990
Other Expenses$2,314--$2,314
Information Technology-$1,807-$1,807
All Other Expenses$1,800--$1,800
Conferences and Meetings$1,591--$1,591
Depreciation Depletion$547$490-$1,037
Office Expenses-$964-$964
Occupancy$596--$596
Total Functional Expenses$615,377$107,559$0$722,936
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 35% controlled entity
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 & Early
EIN
20-1256603
Phone
4344550294
Address
2812 GREENVIEW DRIVE, LYNCHBURG, VA 24502

Signing Officer

Name
James a Schweiger
Title
President/treasurer
Phone
4344550294
Signed
2021-12-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James a Schweiger
Formed
2004
Legal Domicile
Va
Voting Board Members
4
Independent Board Members
4
Employees
46
Volunteers
4

Preparer

Firm
Grachan & Company Cpas
Address
2003 GRAVES MILL RD STE A, FOREST, VA 24551-4551
Preparer
William R Grachan CPA
Phone
4344553568
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

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

Form 990, Part XI, Line 9

Book / tax depreciation difference -75

Raw XML Appendix370 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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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/ExplanationTxt0PROVIDING A CHRISTIAN EDUCATION TO CHILDREN PROMOTING THE CHILD'S SPIRITUAL, EMOTIONAL, AND INTELLECTUAL DEVELOPMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED BY THE TREASURER PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOOK / TAX DEPRECIATION DIFFERENCE -75
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0VA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0149102
IRS990/TotalAssetsEOYAmt0234602
IRS990/TotalAssetsGrp/BOYAmt0149102
IRS990/TotalAssetsGrp/EOYAmt0234602
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0175729
IRS990/TotalEmployeeCnt046
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0107559
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0615377
IRS990/TotalFunctionalExpensesGrp/TotalAmt0722936
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt03054
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt03054
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0149102
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0231548
IRS990/TotalOtherProgSrvcExpenseAmt0158
IRS990/TotalProgramServiceExpensesAmt0615377
IRS990/TotalProgramServiceRevenueAmt0629576
IRS990/TotalReportableCompFromOrgAmt045340
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0629728
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0805457
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0149102
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0234602
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02812 GREENVIEW DRIVE
IRS990/USAddress/AddressLine2Txt02812 GREENVIEW DRIVE
IRS990/USAddress/CityNm0LYNCHBURG
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd024502
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.BRANCHESACADEMY.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES A SCHWEIGER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04344550294
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-12-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE BRANCHES ACADEMY & EARLY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LEARNING CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0BRAN
ReturnHeader/Filer/EIN0201256603
ReturnHeader/Filer/PhoneNum04344550294
ReturnHeader/Filer/USAddress/AddressLine1Txt02812 GREENVIEW DRIVE
ReturnHeader/Filer/USAddress/CityNm0LYNCHBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
ReturnHeader/Filer/USAddress/ZIPCd024502
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0260260433
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GRACHAN & COMPANY CPAS
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/PreparationDt02021-12-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM R GRACHAN CPA
ReturnHeader/ReturnTs02021-12-13T12:40:08-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JAMES
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SCHWEIGER
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

Document Assets

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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