Civic Intelligence

Brinkley Heights Urban Academy Inc

EIN 20-5232609 • 501(c)3 • Memphis, TN

Profile

Provide christian education for at-risk inner-city children

3275 Rosamond AvenueMemphis, TN 38122

www.bhua.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

22nd percentile

0.00x

Higher debt load relative to assets than 22% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

23rd percentile

0.00x

Higher debt load relative to revenue than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

75th percentile

22%

Higher net margin than 75% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

66th percentile

10%

Faster asset growth than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

80th percentile

41%

Faster revenue growth than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,519,614

Up $233,971 (+10%) from 2023

Liabilities

Down

$2,005

Down $37,308 (-95%) from 2023

Net Assets

Up

$2,517,609

Up $271,279 (+12%) from 2023

Revenue

Up

$1,209,962

Up $354,647 (+41%) from 2023

Expenses

Up

$940,255

Up $68,954 (+7.9%) from 2023

Net Income

Up

$269,707

Up $285,693 (+1787%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2011: $2,951,265Liabilities 2011: $244,551Net Assets 2011: $2,706,7142011Assets 2012: $2,730,631Liabilities 2012: $91,796Net Assets 2012: $2,638,8352012Assets 2013: $2,623,531Liabilities 2013: $26,240Net Assets 2013: $2,597,2912013Assets 2014: $2,713,600Liabilities 2014: $22,333Net Assets 2014: $2,691,2672014Assets 2015: $2,629,818Liabilities 2015: $38,840Net Assets 2015: $2,590,9782015Assets 2016: $2,554,225Liabilities 2016: $37,358Net Assets 2016: $2,516,8672016Assets 2017: $2,494,964Liabilities 2017: $61,797Net Assets 2017: $2,433,1672017Assets 2018: $2,443,131Liabilities 2018: $70,696Net Assets 2018: $2,372,4352018Assets 2020: $2,384,003Liabilities 2020: $123,162Net Assets 2020: $2,260,8412020Assets 2021: $2,341,808Liabilities 2021: $108,554Net Assets 2021: $2,233,2542021Assets 2022: $2,299,242Liabilities 2022: $37,112Net Assets 2022: $2,262,1302022Assets 2023: $2,285,643Liabilities 2023: $39,313Net Assets 2023: $2,246,3302023Assets 2024: $2,519,614Liabilities 2024: $2,005Net Assets 2024: $2,517,6092024

Highlighted filing

2024

Assets$2,519,614
Liabilities$2,005
Net Assets$2,517,609

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $822,108Expenses 2011: $870,654Net Income 2011: -$48,5462011Revenue 2012: $559,487Expenses 2012: $627,366Net Income 2012: -$67,8792012Revenue 2013: $480,985Expenses 2013: $522,529Net Income 2013: -$41,5442013Revenue 2014: $661,834Expenses 2014: $567,779Net Income 2014: $94,0552014Revenue 2015: $540,374Expenses 2015: $640,663Net Income 2015: -$100,2892015Revenue 2016: $496,270Expenses 2016: $570,381Net Income 2016: -$74,1112016Revenue 2017: $513,470Expenses 2017: $597,170Net Income 2017: -$83,7002017Revenue 2018: $492,516Expenses 2018: $552,935Net Income 2018: -$60,4192018Revenue 2020: $638,254Expenses 2020: $706,000Net Income 2020: -$67,7462020Revenue 2021: $650,125Expenses 2021: $677,712Net Income 2021: -$27,5872021Revenue 2022: $835,220Expenses 2022: $804,777Net Income 2022: $30,4432022Revenue 2023: $855,315Expenses 2023: $871,301Net Income 2023: -$15,9862023Revenue 2024: $1,209,962Expenses 2024: $940,255Net Income 2024: $269,7072024

Highlighted filing

2024

Revenue$1,209,962
Expenses$940,255
Net Income$269,707

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Jan 23, 2025
Return Version
2023v6.0
Gross Receipts
$1,209,962
Mission and Program Overview

Mission

Provide christian education for at-risk inner city children

Provide christian education for at-risk inner-city children

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,052,793$1,978,252▼ $74,541
Cash and Non-Interest-Bearing Accounts$210,671$517,611▲ $306,940
Savings and Temporary Cash Investments$22,179$23,751▲ $1,572
Total Assets$2,285,643$2,519,614▲ $233,971
Liabilities
Other Liabilities$38,200--
Accounts Payable and Accrued Expenses$1,113$2,005▲ $892
Total Liabilities$39,313$2,005▼ $37,308
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,220,422$2,490,129▲ $269,707
Net Assets With Donor Restrictions$25,908$27,480▲ $1,572
Total Net Assets Fund Balance$2,246,330$2,517,609▲ $271,279
Total Liabilities and Net Assets / Fund Balance$2,285,643$2,519,614▲ $233,971

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,704,544$919,708$2,624,252
Land$152,940-$152,940
Equipment$24,084$128,754$152,838
Leasehold Improvements$96,684$32,228$128,912

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$25,908$12,022▲ $1,572$12,022$27,480
2022$25,723$1,510▲ $186$1,510$25,908
2021$27,290$3,473▼ $1,567$3,473$25,723
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tim Coxdirector
Bart Harrismember
Dee Guintermember
Denise CoxMember
Leigh Anne Wilsonmember
Shawn Cobbmember
gladys zapatamember
Revenue and Support

Revenue Composition

Contributions and Grants
$639,438
Program Service Revenue
$570,524
Investment Income
$0
Other Revenue
$0
All Other Contributions
$639,438
Change in Net Assets
$269,707

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,209,962
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$204,815
Total Revenue per Audited Statements
$1,414,777
Total Revenue per Form 990
$1,209,962
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$482,951
Other Expenses$457,304
Total Fundraising Expense$12,996
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$277,028$156,419-$433,447
Depreciation Depletion$69,178$7,686-$76,864
Occupancy$64,922$7,213-$72,135
Fees for Services Other$2,297$58,218-$60,515
Payroll Taxes$37,341$12,163-$49,504
Office Expenses$29,582$7,454-$37,036
Insurance$19,961$2,218-$22,179
Other Expenses$13,851$16,104$1,773$13,851
All Other Expenses$2,400-$11,223$13,623
Travel$6,463$1,616-$8,079
Total Functional Expenses$658,168$269,091$12,996$940,255

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,143,498
Total Expenses per Audited Statements$1,143,498
Total Expenses per Form 990$940,255
Expenses Not Reported on Form 990$0
Expenses Not Reported on Financial Statements$-203,243
Other Expense Adjustments$-203,243
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
Audit committee
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 2

Family Relationship between board members Tim Cox and Denise Cox.

Form 990, Part VI, Section B, line 11B

Organization's Process to Review Form 990: Form 990 is prepared by an external CPA and reviewed by BHUA's accountant prior to signature by the executive director.

Form 990, Part VI, Section B, line 15

All compensation amounts are approved by the board of directors.

Form 990, Part VI, Section C, line 19

Governing Documents Disclosure Explanation: BHUA's governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Brinkley Heights Urban Academy Inc
EIN
20-5232609
Phone
9013243022
Address
3275 Rosamond Avenue, Memphis, TN 38122

Signing Officer

Name
Tim Cox
Title
Director
Phone
9013243022
Signed
2025-01-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tim Cox
Formed
2006
Legal Domicile
Tn
Voting Board Members
7
Independent Board Members
6
Employees
22
Volunteers
0

Preparer

Firm
ATA Advisory LLC
Address
6525 N Quail Hollow Rd Ste 500, Memphis, TN 38120
Preparer
Terryl Viner
Phone
9016841170
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

Form 990 is prepared by an external CPA and reviewed by BHUA's accountant prior to signature by the executive director.

Financial Statement Notes

Part XI, Line 2D - Other Adjustments:

ERTC

Part XII, Line 4B - Other Adjustments:

ERTC

Raw XML AppendixShowing 400 of 456 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/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt025908
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0186
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt01510
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt027290
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt03473
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt025723
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-1567
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt03473
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt024084
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0128754
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0152838
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0-203243
IRS990ScheduleD/ExpensesSubtotalAmt01143498
IRS990ScheduleD/LandGrp/BookValueAmt0152940
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0152940
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt096684
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt032228
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0128912
IRS990ScheduleD/NetUnrealizedGainsInvstAmt01572
IRS990ScheduleD/OtherExpensesNotIncludedAmt0-203243
IRS990ScheduleD/OtherRevenueAmt0203243
IRS990ScheduleD/RevenueNotReportedAmt0204815
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01209962
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ERTC
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ERTC
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 4b - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01978252
IRS990ScheduleD/TotalExpensesPerForm990Amt0940255
IRS990ScheduleD/TotalRevenuePerForm990Amt01209962
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01414777
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01143498
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd00
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0WWW.BHUA.ORG/ADMISSIONS - exerpt from publicly accessible website page: "Admission to BHUA is on a first come, first serve basis. BHUA does not discriminate on the basis of race, color, religion, sex, age, handicap or national origin. Preference is given to children living in the Brinkley Heights.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1Publication of Nondiscriminatory Policy in Media Explanation Neighborhood: each year 80% of the children must qualify as low-income.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2Financial Aid or Government Assistance Explanation: BHUA contracts with the Tennessee Department of Education School Nutrition Program for the provision of meals to its students through a commercial third-party vendor.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Sch E
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Sch E
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Family Relationship between board members Tim Cox and Denise Cox.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Organization's Process to Review Form 990: Form 990 is prepared by an external CPA and reviewed by BHUA's accountant prior to signature by the executive director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All compensation amounts are approved by the board of directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Governing Documents Disclosure Explanation: BHUA's governing documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Form 990 is prepared by an external CPA and reviewed by BHUA's accountant prior to signature by the executive director.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XII, Line 2c:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Brinkley Heights Ministries Inc
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0621810820
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0TN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Ministry
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Line 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO box 22690
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0memphis
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0TN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd038122
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt08240
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Actual
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Brinkley Heights Ministries
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0J
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02285643
IRS990/TotalAssetsEOYAmt02519614
IRS990/TotalAssetsGrp/BOYAmt02285643
IRS990/TotalAssetsGrp/EOYAmt02519614
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0639438
IRS990/TotalEmployeeCnt022
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt012996
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0269091
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0658168
IRS990/TotalFunctionalExpensesGrp/TotalAmt0940255
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt039313
IRS990/TotalLiabilitiesEOYAmt02005
IRS990/TotalLiabilitiesGrp/BOYAmt039313
IRS990/TotalLiabilitiesGrp/EOYAmt02005
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02246330
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02517609

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