Civic Intelligence

Ron Clark Academy Inc.

990 • Fiscal year 2021 • EIN 20-3028755

Jul 01, 2020 to Jun 30, 2021 • Filed on Jan 24, 2022

Organization Profilewww.ronclarkacademy.com

View Organization Page

228 Margaret StreetAtlanta, GA 30315

(678) 651-2100

Siviq Scores

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

Liabilities / Assets

46th percentile

0.18x

Higher debt load relative to assets than 46% of similar nonprofits.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2021

Liabilities / Revenue

74th percentile

0.76x

Higher debt load relative to revenue than 74% of similar nonprofits.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2021

Net Margin

15th percentile

-2.9%

Higher net margin than 15% of similar nonprofits.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2021

Top Officer Pay

64th percentile

$303,278

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2021

Asset Growth

11th percentile

-3.8%

Faster asset growth than 11% of similar nonprofits.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2020 to 2021

Revenue Growth

15th percentile

-12%

Faster revenue growth than 15% of similar nonprofits.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets46th percentile

Assets

Down

$28,886,956

Down $1,154,914 (-3.8%) from 2020

Net Assets

Up

$23,740,400

Up $10,039 (+0.0%) from 2020

Liabilities

Down

$5,146,556

Down $1,164,953 (-18%) from 2020

Revenue And Expenses
Liabilities / Revenue74th percentileNet Margin15th percentile

Revenue

Down

$6,744,741

Down $898,002 (-12%) from 2020

Expenses

Down

$6,939,267

Down $822,206 (-11%) from 2020

Net Income

Down

-$194,526

Down $75,796 (-64%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth11th percentile

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

$40M$30M$20M$10M$0Assets 2010: $2,303,400Liabilities 2010: $1,340Net Assets 2010: $2,302,0602010Assets 2011: $2,196,507Liabilities 2011: $39,361Net Assets 2011: $2,157,1462011Assets 2012: $2,994,385Liabilities 2012: $73,268Net Assets 2012: $2,921,1172012Assets 2013: $6,112,373Liabilities 2013: $2,885,826Net Assets 2013: $3,226,5472013Assets 2014: $8,870,796Liabilities 2014: $3,422,208Net Assets 2014: $5,448,5882014Assets 2015: $11,681,191Liabilities 2015: $4,595,403Net Assets 2015: $7,085,7882015Assets 2016: $11,573,304Liabilities 2016: $3,274,673Net Assets 2016: $8,298,6312016Assets 2017: $12,790,802Liabilities 2017: $3,033,293Net Assets 2017: $9,757,5092017Assets 2018: $25,547,041Liabilities 2018: $3,702,887Net Assets 2018: $21,844,1542018Assets 2019: $28,841,169Liabilities 2019: $4,522,282Net Assets 2019: $24,318,8872019Assets 2020: $30,041,870Liabilities 2020: $6,311,509Net Assets 2020: $23,730,3612020Assets 2021: $28,886,956Liabilities 2021: $5,146,556Net Assets 2021: $23,740,4002021Assets 2022: $28,353,989Liabilities 2022: $4,289,956Net Assets 2022: $24,064,0332022Assets 2023: $28,150,062Liabilities 2023: $3,810,830Net Assets 2023: $24,339,2322023Assets 2024: $31,594,227Liabilities 2024: $3,513,263Net Assets 2024: $28,080,9642024Assets 2025: $32,011,597Liabilities 2025: $3,537,930Net Assets 2025: $28,473,6672025

Highlighted filing

2021

Assets$28,886,956
Liabilities$5,146,556
Net Assets$23,740,400
Open 2021 Filing

Operations Trend

Revenue Growth15th percentile

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $3,127,6762010Expenses 2011: $3,366,9172011Expenses 2012: $3,087,9652012Expenses 2013: $3,814,5912013Revenue 2014: $4,263,921Expenses 2014: $2,879,688Net Income 2014: $1,384,2332014Revenue 2015: $5,094,811Expenses 2015: $3,457,611Net Income 2015: $1,637,2002015Revenue 2016: $5,489,333Expenses 2016: $4,276,490Net Income 2016: $1,212,8432016Revenue 2017: $6,513,378Expenses 2017: $4,950,340Net Income 2017: $1,563,0382017Revenue 2018: $18,993,138Expenses 2018: $6,718,595Net Income 2018: $12,274,5432018Revenue 2019: $9,567,716Expenses 2019: $7,108,227Net Income 2019: $2,459,4892019Revenue 2020: $7,642,743Expenses 2020: $7,761,473Net Income 2020: -$118,7302020Revenue 2021: $6,744,741Expenses 2021: $6,939,267Net Income 2021: -$194,5262021Revenue 2022: $8,906,158Expenses 2022: $9,048,538Net Income 2022: -$142,3802022Revenue 2023: $10,652,454Expenses 2023: $10,523,817Net Income 2023: $128,6372023Revenue 2024: $17,208,193Expenses 2024: $13,337,464Net Income 2024: $3,870,7292024Revenue 2025: $17,331,642Expenses 2025: $16,862,390Net Income 2025: $469,2522025

Highlighted filing

2021

Revenue$6,744,741
Expenses$6,939,267
Net Income-$194,526
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Jan 24, 2022
Return Version
2020v4.0
Gross Receipts
$6,894,596
Mission and Program Overview

Mission

A highly acclaimed nonprofit middle school in atlanta, ga that promotes innovation and engages its students through energetic teaching balanced by a strict code of discipline. Our goal is to extend our reach beyond our student body by having an impact upon students everywhere.

To deliver the highest quality educational experience where global citizens are born through advanced rigor, engaging teaching methods, and a passionate climate and culture.

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$12,323,200$12,323,200→ $0
Pledges and Grants Receivable$3,130,320$4,410,766▲ $1,280,446
Cash and Non-Interest-Bearing Accounts$734,658$3,055,131▲ $2,320,473
Land, Buildings, and Equipment, Net$2,182,808$1,748,459▼ $434,349
Accounts Receivable$67,324$169,421▲ $102,097
Inventories for Sale or Use$154,666$120,268▼ $34,398
Prepaid Expenses and Deferred Charges$51,560$47,347▼ $4,213
Intangible Assets$5,000$5,000→ $0
Savings and Temporary Cash Investments$3,544,858$47▼ $3,544,811
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Total Assets$30,041,870$28,886,956▼ $1,154,914
Other Assets Total$7,847,476$7,007,317▼ $840,159
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,131,468$2,466,065▼ $665,403
Deferred Revenue$975,622$1,400,247▲ $424,625
Unsecured Notes Loans Payable$642,600$676,713▲ $34,113
Accounts Payable and Accrued Expenses$1,561,819$603,531▼ $958,288
Total Liabilities$6,311,509$5,146,556▼ $1,164,953
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$23,418,348$21,571,370▼ $1,846,978
Net Assets With Donor Restrictions$312,013$2,169,030▲ $1,857,017
Total Net Assets Fund Balance$23,730,361$23,740,400▲ $10,039
Total Liabilities and Net Assets / Fund Balance$30,041,870$28,886,956▼ $1,154,914

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,583,473$1,846,476$3,429,949
Equipment$164,986$807,977$972,963
Other Assets Org$7,007,317--
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kim BeardenExecutive DirectorFT$233,374$69,904$303,278
Ron ClarkFounderFT$231,083$69,904$300,987

Board Members and Trustees

NameTitle
Ben HillBoard Chair
Ben HasanDevelopm Chair
Jason MadsenVice Chair
Jeff MixsonFmr. Board Chai
Louis AltermanFmr. Board Chai
Chad KoenigTrustee
Jeff AndersonTrustee
Kareim CadeTrustee
Kaye MorganTrustee
Matt CrispTrustee
Maurice CooperTrustee
Michael K WellsTrustee
Mikel ParkerTrustee
Pat ArringtonTrustee
SHAYNE O'REILLYTrustee
Tiffani ThomasTrustee
Tonya WebsterTrustee
Vince YoungTrustee
Wendy McsweeneyTrustee
Willson OverendTrustee
Debbie KoenigDevelopment CHA
Shawl PryorGovernance Chai

Highest Paid Contractors

ContractorServicesLocationCompensation
1source ServiceRepairs & Maint1749 BREWER BLVD SW, Atlanta, GA 30310$243,032
Revenue and Support

Revenue Composition

Contributions and Grants
$4,402,481
Program Service Revenue
$2,276,450
Investment Income
$3,634
Other Revenue
$62,176
All Other Contributions
$3,116,717
Change in Net Assets
$-194,526

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,485,741
Revenue Not Reported on Financial Statements
$1,259,000
Revenue Not Reported on Form 990
$1,589,254
Other Revenue Adjustments
$1,259,000
Total Revenue per Audited Statements
$7,074,995
Total Revenue per Form 990
$6,744,741
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,549,514
Other Expenses$3,210,753
Total Fundraising Expense$543,717
Grants and Similar Amounts Paid$179,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,717,176$555,935$204,301$2,477,412
Occupancy$1,413,317$78,518$78,518$1,570,353
Depreciation Depletion$504,819$28,046$28,046$560,911
Current Officers, Directors, Trustees, and Key Employees$250,000$125,000$125,000$500,000
Other Employee Benefits$149,591$51,781$25,041$226,413
Payroll Taxes$135,512$46,907$22,685$205,104
Grants to Domestic Individuals$179,000--$179,000
Pension Plan Contributions$92,884$32,152$15,549$140,585
Insurance$96,304$7,689$6,250$110,243
All Other Expenses$65,417$13,645$7,209$86,271
Office Expenses$40,899$14,157$6,846$61,902
Information Technology$54,346$3,019$3,019$60,384
Fees for Services Accounting-$58,935-$58,935
Other Expenses$28,498$8,401$3,287$40,186
Fees for Services Legal$8,317$2,879$1,392$12,588
Fees for Services Other$4,416$1,529$739$6,684
Travel$503$1$1$505
Total Functional Expenses$5,350,023$1,045,527$543,717$6,939,267

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$7,805,285
Total Expenses per Form 990$6,939,267
Expenses per Audited Statements$5,680,267
Expenses Not Reported on Form 990$2,125,018
Expenses Not Reported on Financial Statements$1,259,000
Other Expense Adjustments$1,259,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$26,475
Fundraising Gross Income$16,883
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
RCA Annual Musical$16,883$16,883$20,503$-3,620
Total Events$16,883$16,883$20,503$-3,620
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“Reviewed by treasurer, presented to board”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Oral and written disclosure to board and auditors”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“Compensation determined by board approval”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“Compensation determined by board approval”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Documents available upon written request”

Filing and Contact Details

Filer

Filer Name
Ron Clark Academy Inc
EIN
20-3028755
Phone
6786512100
Address
228 MARGARET STREET, ATLANTA, GA 30315

Signing Officer

Name
Kim Bearden
Title
Executive Director
Signed
2022-01-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kim Bearden
Formed
2005
Legal Domicile
Ga
Voting Board Members
24
Independent Board Members
22
Employees
44
Volunteers
200

Preparer

Firm
Blad & Associates Pc
Address
1832 Independence Square Ste A, Dunwoody, GA 30338
Preparer
Robert S Blad CPA
Phone
7705127600
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

“Unrealized gain on interest swap = $179815”

Financial Statement Notes

Part X : FIN48 Footnote

“The Organization recognizes the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authority, based on the technical merits of the position. As of June 30, 2021 and 2020, there are no known items which would result in a material accrual related to where the Organization has federal or state attributable tax positions. Generally, the taxing authorities have three years to examine a tax return from the later of the filing date or the extended due date.”

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

“Revenue reported on rca support form 990 $1564504”

Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S

“Intercompany rent- rca support $1080000 tuition scholarship $179000”

Part XII, Line 2D: Other expenses and losses per audited F/S

“Expenses reported rca support form 990 $2125018”

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

“Intercompany rent-rca support $1080000 tuition scholarship $179000”

Raw XML AppendixShowing 400 of 765 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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Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$28,886,956
Liabilities
$5,146,556
Net assets
$23,740,400
Revenue
$6,744,741
Expenses
$6,939,267
Net income
-$194,526
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$32.0$3.54$28.5$17.3$16.9$0.47
2024Detailed filing. Detailed filing data is available for this year.$31.6$3.51$28.1$17.2$13.3$3.87
2023Detailed filing. Detailed filing data is available for this year.$28.2$3.81$24.3$10.7$10.5$0.13
2022Detailed filing. Detailed filing data is available for this year.$28.4$4.29$24.1$8.91$9.05$0.14
2021Detailed filing. Detailed filing data is available for this year.$28.9$5.15$23.7$6.74$6.94$0.19
2020Detailed filing. Detailed filing data is available for this year.$30.0$6.31$23.7$7.64$7.76$0.12
2019Detailed filing. Detailed filing data is available for this year.$28.8$4.52$24.3$9.57$7.11$2.46
2018Detailed filing. Detailed filing data is available for this year.$25.5$3.70$21.8$19.0$6.72$12.3
2017Detailed filing. Detailed filing data is available for this year.$12.8$3.03$9.76$6.51$4.95$1.56
2016Detailed filing. Detailed filing data is available for this year.$11.6$3.27$8.30$5.49$4.28$1.21
2015Detailed filing. Detailed filing data is available for this year.$11.7$4.60$7.09$5.09$3.46$1.64
2014Detailed filing. Detailed filing data is available for this year.$8.87$3.42$5.45$4.26$2.88$1.38
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.11$2.89$3.23$3.81
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.99$0.07$2.92$3.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.20$0.04$2.16$3.37
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.30$0.00$2.30$3.13
Peer Organizations

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