Civic Intelligence

St Alban'S Episcopal Day School Inc

EIN 26-3272923 • 501(c)3 • Harlingen, TX

Profile

To provide our students a foundation built on god, love, family, and academic excellence.

1417 East Austin AvenueHarlingen, TX 78550

www.mindssharpeneddaily.com

Siviq Scores

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

Liabilities / Assets

58th percentile

0.11x

Higher debt load relative to assets than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

65th percentile

0.19x

Higher debt load relative to revenue than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

65th percentile

13%

Higher net margin than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

60th percentile

$85,000

Higher top officer pay than 60% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

67th percentile

11%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

33rd percentile

-2.0%

Faster revenue growth than 33% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$3,988,665

Up $443,424 (+13%) from 2023

Liabilities

Down

$416,967

Down $631 (-0.2%) from 2023

Net Assets

Up

$3,571,698

Up $444,055 (+14%) from 2023

Revenue

Up

$2,662,947

Up $506,265 (+23%) from 2023

Expenses

Up

$2,218,892

Up $236,100 (+12%) from 2023

Net Income

Up

$444,055

Up $270,165 (+155%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2012: $1,926,907Liabilities 2012: $352,202Net Assets 2012: $1,574,7052012Assets 2013: $2,033,835Liabilities 2013: $269,572Net Assets 2013: $1,764,2632013Assets 2019: $2,113,875Liabilities 2019: $345,916Net Assets 2019: $1,767,9592019Assets 2020: $2,456,646Liabilities 2020: $512,708Net Assets 2020: $1,943,9382020Assets 2021: $3,273,714Liabilities 2021: $511,375Net Assets 2021: $2,762,3392021Assets 2022: $3,301,710Liabilities 2022: $347,957Net Assets 2022: $2,953,7532022Assets 2023: $3,545,241Liabilities 2023: $417,598Net Assets 2023: $3,127,6432023Assets 2024: $3,988,665Liabilities 2024: $416,967Net Assets 2024: $3,571,6982024

Highlighted filing

2024

Assets$3,988,665
Liabilities$416,967
Net Assets$3,571,698

Operations Trend

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

$3.0M$2.0M$1.0M$0Expenses 2012: $2,074,9202012Expenses 2013: $1,850,9502013Revenue 2019: $1,880,029Expenses 2019: $1,758,551Net Income 2019: $121,4782019Revenue 2020: $1,944,274Expenses 2020: $1,768,295Net Income 2020: $175,9792020Revenue 2021: $2,446,519Expenses 2021: $1,628,118Net Income 2021: $818,4012021Revenue 2022: $1,923,982Expenses 2022: $1,732,568Net Income 2022: $191,4142022Revenue 2023: $2,156,682Expenses 2023: $1,982,792Net Income 2023: $173,8902023Revenue 2024: $2,662,947Expenses 2024: $2,218,892Net Income 2024: $444,0552024

Highlighted filing

2024

Revenue$2,662,947
Expenses$2,218,892
Net Income$444,055

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Aug 8, 2025
Return Version
2023v6.0
Gross Receipts
$2,662,947
Mission and Program Overview

Mission

To provide our students a foundation built on god, love, family, and academic excellence.

To provide a christian based education for the children of the parish and larger community. Emphasis is placed on a superior education through an enriched curriculum, basic skills and guided descipline.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$740,079$814,050▲ $73,971
Cash and Non-Interest-Bearing Accounts$443,203$530,663▲ $87,460
Land, Buildings, and Equipment, Net$412,713$464,667▲ $51,954
Investments Other Securities$19,669$13,308▼ $6,361
Prepaid Expenses and Deferred Charges$3,425$1,900▼ $1,525
Accounts Receivable$786--
Total Assets$3,545,241$3,988,665▲ $443,424
Other Assets Total$1,925,366$2,164,077▲ $238,711
Liabilities
Deferred Revenue$242,325$232,364▼ $9,961
Accounts Payable and Accrued Expenses$161,965$177,849▲ $15,884
Unsecured Notes Loans Payable$13,308$6,754▼ $6,554
Total Liabilities$417,598$416,967▼ $631
Net Assets / Fund Balance
Net Assets With Donor Restrictions$2,188,432$2,498,504▲ $310,072
Net Assets Without Donor Restrictions$939,211$1,073,194▲ $133,983
Total Net Assets Fund Balance$3,127,643$3,571,698▲ $444,055
Total Liabilities and Net Assets / Fund Balance$3,545,241$3,988,665▲ $443,424

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$463,353$236,192$699,545
Equipment$-1$221,308$221,307
Other Land Buildings$1,315$121,039$122,354
Other Assets Org$2,164,077--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tracy H LamonHead of SchoolFT$92,100$92,100

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$187,294
Program Service Revenue
$2,022,118
Investment Income
$453,535
Other Revenue
$0
All Other Contributions
$187,294
Change in Net Assets
$444,055

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,662,947
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,662,947
Total Revenue per Form 990
$2,662,947
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,624,299
Other Expenses$594,593
Total Fundraising Expense$12,629
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,525,512--$1,525,512
Occupancy-$136,249-$136,249
Pension Plan Contributions$98,787--$98,787
Insurance-$46,752-$46,752
Other Expenses$81,213$46,218$12,629$46,218
Depreciation Depletion-$35,227-$35,227
Fees for Services Accounting-$9,070-$9,070
Office Expenses$6,361$1,185-$7,546
Interest$503--$503
Fees for Services Legal$428--$428
Total Functional Expenses$1,818,402$387,861$12,629$2,218,892

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,218,892
Total Expenses per Audited Statements$2,218,892
Total Expenses per Form 990$2,218,892
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
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
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, Part VI, Section B, Line 11B

The board treasurer reviews the return prior to filing.

Form 990, Part VI, Section B, Line 12C

The organization asks board members to disclose any conflicts of interest, and if any exist, they would be discussed at the full board meeting.

Form 990, Part VI, Section B, Line 15A

Compensation of the school's management is determined by the finance committee through a process including surveys and evaluations and then is recommended to the board for a full vote.

Form 990, Part VI, Section C, Line 19

No other documents available to the public.

Filing and Contact Details

Filer

Filer Name
ST ALBAN'S EPISCOPAL DAY SCHOOL INC
EIN
26-3272923
Phone
9564282326
Address
1417 EAST AUSTIN AVENUE, HARLINGEN, TX 78550

Signing Officer

Name
Tammy Gonzales
Title
Treasurer
Phone
9564282326
Signed
2025-08-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tracy Lamon
Formed
2008
Legal Domicile
TX
Voting Board Members
14
Independent Board Members
14
Employees
55
Volunteers
55

Preparer

Firm
Cri Advisors LLC
Address
402 E TYLER AVENUE, HARLINGEN, TX 78550
Preparer
Jonathan E Hall CPA
Phone
9564233765
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Under section 501(c)(3) of the internal revenue code, the school is exempt from taxes on income other than unrelated business income. Unrelated business income results from rent, administration of selfinsurance activities, and commissions. The school utilizes the accounting requirements associated with uncertainty in income taxes using the provisions of financial accounting standards board (fasb) asc 740, income taxes. Using that guidance, tax positions initially need to be recognized in the financial statements when it is more-likely-than-not the positions will be sustained upon examination by the tax authorities. It also provides guidance for derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. As of may 31, 2024 and 2023, the school has no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The school believes it is no longer subject to income tax examinations for years prior to 2018.

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IRS990/OtherExpensesGrp/TotalAmt0148199
IRS990/OtherExpensesGrp/TotalAmt1105846
IRS990/OtherExpensesGrp/TotalAmt258555
IRS990/OtherExpensesGrp/TotalAmt346218
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01525512
IRS990/OtherSalariesAndWagesGrp/TotalAmt01525512
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt098787
IRS990/PensionPlanContributionsGrp/TotalAmt098787
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03425
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01900
IRS990/PrincipalOfficerNm0TRACY LAMON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/BusinessCd1611110
IRS990/ProgramServiceRevenueGrp/BusinessCd2611110
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/Desc1LUNCH PROGRAM INCOME
IRS990/ProgramServiceRevenueGrp/Desc2OTHER REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01918460
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt152605
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt251053
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01918460
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt152605
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt251053
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt050520
IRS990/PYOtherExpensesAmt0491736
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01804796
IRS990/PYRevenuesLessExpensesAmt0-85561
IRS990/PYSalariesCompEmpBnftPaidAmt01449141
IRS990/PYTotalExpensesAmt01940877
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01855316
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0444055
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02022118
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0740079
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0814050
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0-1
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0221308
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0221307
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02218892
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0463353
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0236192
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0699545
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt02164077
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0BENEFICIAL INTEREST IN PERPETUAL TRUST
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01315
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0121039
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0122354
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02662947
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THE SCHOOL IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. UNRELATED BUSINESS INCOME RESULTS FROM RENT, ADMINISTRATION OF SELFINSURANCE ACTIVITIES, AND COMMISSIONS. THE SCHOOL UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF MAY 31, 2024 AND 2023, THE SCHOOL HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE SCHOOL BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2018.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0464667
IRS990ScheduleD/TotalBookValueOtherAssetsAmt02164077
IRS990ScheduleD/TotalExpensesPerForm990Amt02218892
IRS990ScheduleD/TotalRevenuePerForm990Amt02662947
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02662947
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02218892
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD TREASURER REVIEWS THE RETURN PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION ASKS BOARD MEMBERS TO DISCLOSE ANY CONFLICTS OF INTEREST, AND IF ANY EXIST, THEY WOULD BE DISCUSSED AT THE FULL BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION OF THE SCHOOL'S MANAGEMENT IS DETERMINED BY THE FINANCE COMMITTEE THROUGH A PROCESS INCLUDING SURVEYS AND EVALUATIONS AND THEN IS RECOMMENDED TO THE BOARD FOR A FULL VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03545241
IRS990/TotalAssetsEOYAmt03988665
IRS990/TotalAssetsGrp/BOYAmt03545241
IRS990/TotalAssetsGrp/EOYAmt03988665
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0187294
IRS990/TotalEmployeeCnt055
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt012629
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0387861
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01818402
IRS990/TotalFunctionalExpensesGrp/TotalAmt02218892
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0417598
IRS990/TotalLiabilitiesEOYAmt0416967
IRS990/TotalLiabilitiesGrp/BOYAmt0417598
IRS990/TotalLiabilitiesGrp/EOYAmt0416967
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03127643
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03571698
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01818402

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