Civic Intelligence

Dekalb Preparatory Academy Inc.

990 • Fiscal year 2016 • EIN 26-3354974

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 09, 2016

1402 Austin DrDecatur, GA 30032

(404) 937-2000

Siviq Scores

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

Liabilities / Assets

74th percentile

0.38x

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

44th percentile

0.08x

Higher debt load relative to revenue than 44% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

43rd percentile

0.3%

Higher net margin than 43% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

4th percentile

-28%

Faster asset growth than 4% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

62nd percentile

7.8%

Faster revenue growth than 62% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$843,926

Down $335,956 (-28%) from 2015

Net Assets

Down

$521,633

Down $279,923 (-35%) from 2015

Liabilities

Down

$322,293

Down $56,033 (-15%) from 2015

Revenue

Up

$4,153,655

Up $300,216 (+7.8%) from 2015

Expenses

Up

$4,140,776

Up $375,413 (+10.0%) from 2015

Net Income

Down

$12,879

Down $75,197 (-85%) from 2015

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0-$5.0MAssets 2013: $940,804Liabilities 2013: $577,705Net Assets 2013: $363,0992013Assets 2014: $1,496,961Liabilities 2014: $477,504Net Assets 2014: $1,019,4572014Assets 2015: $1,179,882Liabilities 2015: $378,326Net Assets 2015: $801,5562015Assets 2016: $843,926Liabilities 2016: $322,293Net Assets 2016: $521,6332016Assets 2017: $1,107,911Liabilities 2017: $383,259Net Assets 2017: $724,6522017Assets 2018: $3,587,053Liabilities 2018: $3,918,538Net Assets 2018: -$331,4852018Assets 2019: $4,823,982Liabilities 2019: $4,129,797Net Assets 2019: $694,1852019Assets 2020: $6,903,513Liabilities 2020: $5,281,088Net Assets 2020: $1,622,4252020Assets 2021: $7,029,173Liabilities 2021: $6,149,745Net Assets 2021: $879,4282021Assets 2022: $6,753,257Liabilities 2022: $5,741,173Net Assets 2022: $1,012,0842022Assets 2023: $8,681,515Liabilities 2023: $7,954,181Net Assets 2023: $727,3342023Assets 2024: $8,219,553Liabilities 2024: $7,170,835Net Assets 2024: $1,048,7182024

Highlighted filing

2016

Assets$843,926
Liabilities$322,293
Net Assets$521,633

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2013: $2,556,1212013Revenue 2014: $3,186,363Expenses 2014: $3,408,977Net Income 2014: -$222,6142014Revenue 2015: $3,853,439Expenses 2015: $3,765,363Net Income 2015: $88,0762015Revenue 2016: $4,153,655Expenses 2016: $4,140,776Net Income 2016: $12,8792016Revenue 2017: $4,961,648Expenses 2017: $4,433,364Net Income 2017: $528,2842017Revenue 2018: $5,959,646Expenses 2018: $5,139,305Net Income 2018: $820,3412018Revenue 2019: $7,062,456Expenses 2019: $6,037,839Net Income 2019: $1,024,6172019Revenue 2020: $7,346,625Expenses 2020: $6,418,385Net Income 2020: $928,2402020Revenue 2021: $5,689,629Expenses 2021: $6,432,626Net Income 2021: -$742,9972021Revenue 2022: $6,681,345Expenses 2022: $6,548,689Net Income 2022: $132,6562022Revenue 2023: $7,101,565Expenses 2023: $7,386,316Net Income 2023: -$284,7512023Revenue 2024: $9,248,792Expenses 2024: $8,603,509Net Income 2024: $645,2832024

Highlighted filing

2016

Revenue$4,153,655
Expenses$4,140,776
Net Income$12,879
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 9, 2016
Return Version
2015v2.1
Gross Receipts
$4,169,441
Mission and Program Overview

Mission

Operation of charter school and related support services.

Dekalb preparatory academy, inc. Is a chartered public k-8 school serving the dekalb county school district.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$260,623$289,153▲ $28,530
Land, Buildings, and Equipment, Net$231,028$182,314▼ $48,714
Accounts Receivable$76,425$52,222▼ $24,203
Prepaid Expenses and Deferred Charges$38,811$40,044▲ $1,233
Total Assets$1,179,882$843,926▼ $335,956
Other Assets Total$572,995$280,193▼ $292,802
Liabilities
Accounts Payable and Accrued Expenses$304,955$293,448▼ $11,507
Other Liabilities$73,371$28,845▼ $44,526
Total Liabilities$378,326$322,293▼ $56,033
Net Assets / Fund Balance
Temporarily Rstr Net Assets$572,995$280,193▼ $292,802
Unrestricted Net Assets$228,561$241,440▲ $12,879
Total Net Assets Fund Balance$801,556$521,633▼ $279,923
Total Liabilities and Net Assets / Fund Balance$1,179,882$843,926▼ $335,956

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$76,162$365,172$441,334
Leasehold Improvements$106,152$26,447$132,599
Other Assets Org$280,193--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Suzette ArnoldBoard Chair
Nicole ThompsonVice Chair
Gwen Sims-cookBoard Member
Roberta WalkerBoard Member
Edward GadsdenSecretary
Janelle WilhiteTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,129,051
Program Service Revenue
$20,933
Investment Income
$0
Other Revenue
$3,671
All Other Contributions
$1,610
Change in Net Assets
$12,879

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,169,441
Revenue Not Reported on Financial Statements
$-15,786
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-15,786
Total Revenue per Audited Statements
$4,169,441
Total Revenue per Form 990
$4,153,655
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,792,159
Other Expenses$1,348,617
Total Fundraising Expense$19,795
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,584,922$190,408$16,829$2,792,159
Fees for Services Other$349,732$138,849-$488,581
Office Expenses$157,799$19,516-$177,315
Other Expenses$61,324$15,331$2,966$76,655
Depreciation Depletion$61,005$15,251-$76,256
All Other Expenses$31,833$4,026-$35,859
Insurance$28,503$7,126-$35,629
Interest-$3,951-$3,951
Travel$822--$822
Total Functional Expenses$3,698,207$422,774$19,795$4,140,776

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,449,364
Expenses per Audited Statements$4,156,562
Total Expenses per Form 990$4,140,776
Expenses Not Reported on Form 990$292,802
Expenses Not Reported on Financial Statements$-15,786
Other Expense Adjustments$-15,786
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Leases Payable$28,845
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 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
Yes
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 11

The form 990 is reviewed and approved by the finance committee and the board of directors prior to filing the return.

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

The board of directors uses budgetary information and industry standards to determine compensation of the head of school.

Form 990, Part VI, Section C, Line 19

The school makes its governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Dekalb Preparatory Academy
EIN
26-3354974
Phone
4049372000
Address
1402 AUSTIN DR, DECATUR, GA 30032

Signing Officer

Name
Janelle Wilhite
Title
Treasurer
Phone
4049372000
Signed
2016-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher Estes
Formed
2008
Legal Domicile
Ga
Voting Board Members
6
Independent Board Members
6
Employees
94
Volunteers
100

Preparer

Firm
Habif Arogeti & Wynne Llp
Address
FIVE CONCOURSE PARKWAY SUITE 1000, ATLANTA, GA 30328
Preparer
Angela T Dotson CPA
Phone
4048929651
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Contract services: program service expenses 349,732. Management and general expenses 85,809. Fundraising expenses 0. Total expenses 435,541. Professional fees: program service expenses 0. Management and general expenses 53,040. Fundraising expenses 0. Total expenses 53,040.

FORM 990, PART XII, LINE 2C:

The organization did not make any changes to the oversight processes during the tax year.

Financial Statement Notes

PART X, LINE 2:

The school is a nonprofit organization exempt from federal income taxes under internal revenue code section 501(c)(3). Accordingly, no provision for federal income taxes is required. The school applies the guidance on accounting for uncertain tax provisions in fasb asc 740 income taxes.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Cost of goods sold netted against revenue

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Cost of goods sold netted against revenue

Raw XML AppendixShowing 400 of 409 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0304955
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0293448
IRS990/AccountsReceivableGrp/BOYAmt076425
IRS990/AccountsReceivableGrp/EOYAmt052222
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0DEKALB PREPARATORY ACADEMY, INC. IS A CHARTERED PUBLIC K-8 SCHOOL SERVING THE DEKALB COUNTY SCHOOL DISTRICT.
IRS990/AllOtherContributionsAmt01610
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt04026
IRS990/AllOtherExpensesGrp/ProgramServicesAmt031833
IRS990/AllOtherExpensesGrp/TotalAmt035859
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0DEKALB PREPARATORY ACADEMY
IRS990/BooksInCareOfDetail/PhoneNum04049372000
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01402 AUSTIN DRIVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0DECATUR
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd030032
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0260623
IRS990/CashNonInterestBearingGrp/EOYAmt0289153
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CostOfGoodsSoldAmt015786
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt04129051
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt01348617
IRS990/CYOtherRevenueAmt03671
IRS990/CYProgramServiceRevenueAmt020933
IRS990/CYRevenuesLessExpensesAmt012879
IRS990/CYSalariesCompEmpBnftPaidAmt02792159
IRS990/CYTotalExpensesAmt04140776
IRS990/CYTotalFundraisingExpenseAmt019795
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt04153655
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt015251
IRS990/DepreciationDepletionGrp/ProgramServicesAmt061005
IRS990/DepreciationDepletionGrp/TotalAmt076256
IRS990/Desc0DEKALB PREPARATORY ACADEMY (DEKALB PREP), A K-8 PUBLIC CHARTER SCHOOL, WAS AUTHORIZED FOR A FIVE-YEAR TERM BY DEKALB COUNTY BOARD OF EDUCATION AND THE STATE BOARD OF EDUCATION. THE SCHOOL WILL APPLY FOR RE-AUTHORIZATION IN 2016. DEKALB PREP BEGAN INSTRUCTION IN AUGUST 2012 AND WILL HAVE COMPLETED THE FULL GRADE IMPLEMENTATION THROUGH EIGHTH GRADE BY AUGUST 2016. THERE WERE APPROXIMATELY 400 STUDENTS ENROLLED IN GRADES K - 7 DURING THE TAX YEAR. DEKALB PREP IS A TITLE I SCHOOL.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonatedServicesAndUseFcltsAmt0-292802
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt094
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt03698207
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0138849
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0349732
IRS990/FeesForServicesOtherGrp/TotalAmt0488581
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt010.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt17.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt57.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0SUZETTE ARNOLD
IRS990/Form990PartVIISectionAGrp/PersonNm1JANELLE WILHITE
IRS990/Form990PartVIISectionAGrp/PersonNm2NICOLE THOMPSON
IRS990/Form990PartVIISectionAGrp/PersonNm3GWEN SIMS-COOK
IRS990/Form990PartVIISectionAGrp/PersonNm4ROBERTA WALKER
IRS990/Form990PartVIISectionAGrp/PersonNm5EDWARD GADSDEN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02008
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt04127441
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt04169441
IRS990/GrossSalesOfInventoryAmt016680
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt07126
IRS990/InsuranceGrp/ProgramServicesAmt028503
IRS990/InsuranceGrp/TotalAmt035629
IRS990/InterestGrp/ManagementAndGeneralAmt03951
IRS990/InterestGrp/TotalAmt03951
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt019
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0391619
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0231028
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0182314
IRS990/LandBldgEquipCostOrOtherBssAmt0573933
IRS990/LegalDomicileStateCd0GA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0DEKALB PREPARATORY ACADEMY IS THE DIVERSE K-8 COMMUNITY WHERE TEACHERS, CHILDREN, PARENTS, AND LEADERS LEARN TOGETHER. STUDENTS CULTIVATE KNOWLEDGE AND LEARN TO THINK CRITICALLY AND ACT COLLABORATIVELY AND COMPASSIONATELY. OUR EXPERIENTIAL CURRICULUM INTERTWINES SCIENCES, HUMANITIES, AND THE ARTS TO PREPARE CHILDREN TO SHAPE OUR WORLD.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0801556
IRS990/NetAssetsOrFundBalancesEOYAmt0521633
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0894
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0894
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt019516
IRS990/OfficeExpensesGrp/ProgramServicesAmt0157799
IRS990/OfficeExpensesGrp/TotalAmt0177315
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0572995
IRS990/OtherAssetsTotalGrp/EOYAmt0280193
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0FOOD SERVICE
IRS990/OtherExpensesGrp/Desc1MATERIALS AND SUPPLIES
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3EQUIPMENT RENTAL AND MA
IRS990/OtherExpensesGrp/FundraisingAmt02966
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt08930
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt119386
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt215331
IRS990/OtherExpensesGrp/ProgramServicesAmt0207459
IRS990/OtherExpensesGrp/ProgramServicesAmt1137263
IRS990/OtherExpensesGrp/ProgramServicesAmt277545
IRS990/OtherExpensesGrp/ProgramServicesAmt361324
IRS990/OtherExpensesGrp/TotalAmt0207459
IRS990/OtherExpensesGrp/TotalAmt1149159
IRS990/OtherExpensesGrp/TotalAmt296931
IRS990/OtherExpensesGrp/TotalAmt376655
IRS990/OtherLiabilitiesGrp/BOYAmt073371
IRS990/OtherLiabilitiesGrp/EOYAmt028845
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02777
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02777
IRS990/OtherRevenueTotalAmt02777
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt016829
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0190408
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02584922
IRS990/OtherSalariesAndWagesGrp/TotalAmt02792159
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt038811
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt040044
IRS990/PrincipalOfficerNm0CHRISTOPHER ESTES
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/BusinessCd1611110
IRS990/ProgramServiceRevenueGrp/Desc0SPORTS & CLUBS
IRS990/ProgramServiceRevenueGrp/Desc1FIELD TRIP FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt010832
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt110101
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt010832
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt110101
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03796005
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt01389521
IRS990/PYOtherRevenueAmt054088
IRS990/PYProgramServiceRevenueAmt03346
IRS990/PYRevenuesLessExpensesAmt088076
IRS990/PYSalariesCompEmpBnftPaidAmt02375842
IRS990/PYTotalExpensesAmt03765363
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03853439
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt012879
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt024604
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/DonatedServicesUseFcltsAmt0292802
IRS990ScheduleD/EquipmentGrp/BookValueAmt076162
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0365172
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0441334
IRS990ScheduleD/ExpensesNotReportedAmt0292802
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0-15786
IRS990ScheduleD/ExpensesSubtotalAmt04156562
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0106152
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt026447
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0132599
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0280193
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED IN-KIND DONATIONS (GROUND LEASE)
IRS990ScheduleD/OtherExpensesNotIncludedAmt0-15786
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt028845
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPITAL LEASES PAYABLE
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-15786
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-15786
IRS990ScheduleD/RevenueSubtotalAmt04169441
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAXES IS REQUIRED. THE SCHOOL APPLIES THE GUIDANCE ON ACCOUNTING FOR UNCERTAIN TAX PROVISIONS IN FASB ASC 740 INCOME TAXES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COST OF GOODS SOLD NETTED AGAINST REVENUE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2COST OF GOODS SOLD NETTED AGAINST REVENUE
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0182314
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0280193
IRS990ScheduleD/TotalExpensesPerForm990Amt04140776
IRS990ScheduleD/TotalLiabilityAmt028845
IRS990ScheduleD/TotalRevenuePerForm990Amt04153655
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04169441
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04449364
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/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL PUBLICIZES ITS NONDISCRIMINATORY POLICY THROUGH STUDENT AND STAFF APPLICATIONS AND RELATED WRITTEN LITERATURE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL RECEIVES A MAJORITY OF ITS FUNDING UNDER THE QUALITY BASIC EDUCATION ACT THROUGH THE STATE BOARD OF EDUCATION.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE AND THE BOARD OF DIRECTORS PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS USES BUDGETARY INFORMATION AND INDUSTRY STANDARDS TO DETERMINE COMPENSATION OF THE HEAD OF SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SCHOOL MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 349,732. MANAGEMENT AND GENERAL EXPENSES 85,809. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 435,541. PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 53,040. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 53,040.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION DID NOT MAKE ANY CHANGES TO THE OVERSIGHT PROCESSES DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0572995
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0280193
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01179882
IRS990/TotalAssetsEOYAmt0843926
IRS990/TotalAssetsGrp/BOYAmt01179882
IRS990/TotalAssetsGrp/EOYAmt0843926
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt04129051
IRS990/TotalEmployeeCnt094
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt019795
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0422774
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03698207
IRS990/TotalFunctionalExpensesGrp/TotalAmt04140776
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0378326
IRS990/TotalLiabilitiesEOYAmt0322293
IRS990/TotalLiabilitiesGrp/BOYAmt0378326
IRS990/TotalLiabilitiesGrp/EOYAmt0322293
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0801556
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0521633
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt03698207
IRS990/TotalProgramServiceRevenueAmt020933
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt024604
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04153655
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01179882
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0843926
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0822
IRS990/TravelGrp/TotalAmt0822
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0228561
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0241440
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01402 AUSTIN DR
IRS990/USAddress/CityNm0DECATUR
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030032
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0HTTP://DEKALBPREPACADEMY.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JANELLE WILHITE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04049372000
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DEKALB PREPARATORY ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0DEKA
ReturnHeader/Filer/EIN0263354974
ReturnHeader/Filer/PhoneNum04049372000
ReturnHeader/Filer/USAddress/AddressLine1Txt01402 AUSTIN DR
ReturnHeader/Filer/USAddress/CityNm0DECATUR
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030032
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0571157523
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HABIF AROGETI & WYNNE LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0FIVE CONCOURSE PARKWAY SUITE 1000
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ATLANTA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.22$7.17$1.05$9.25$8.60$0.65
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.68$7.95$0.73$7.10$7.39$0.28
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.75$5.74$1.01$6.68$6.55$0.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.03$6.15$0.88$5.69$6.43$0.74
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.90$5.28$1.62$7.35$6.42$0.93
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.82$4.13$0.69$7.06$6.04$1.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.59$3.92$0.33$5.96$5.14$0.82
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.11$0.38$0.72$4.96$4.43$0.53
2016Detailed filing. Detailed filing data is available for this year.$0.84$0.32$0.52$4.15$4.14$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.18$0.38$0.80$3.85$3.77$0.09
2014Detailed filing. Detailed filing data is available for this year.$1.50$0.48$1.02$3.19$3.41$0.22
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.58$0.36$2.56