Civic Intelligence

Pataula Charter Academy Inc.

990 • Fiscal year 2018 • EIN 26-4686308

Jul 01, 2017 to Jun 30, 2018 • Filed on May 13, 2019

PO Box 332Edison, GA 39846

(229) 835-3046

Siviq Scores

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

Liabilities / Assets

96th percentile

1.21x

Higher debt load relative to assets than 96% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

92nd percentile

3.93x

Higher debt load relative to revenue than 92% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Net Margin

20th percentile

-5.6%

Higher net margin than 20% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

36th percentile

$139,352

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Asset Growth

87th percentile

23%

Faster asset growth than 87% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

73rd percentile

15%

Faster revenue growth than 73% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Assets

Up

$20,026,628

Up $3,759,114 (+23%) from 2017

Net Assets

Down

-$4,111,679

Down $4,308,090 (-2193%) from 2017

Liabilities

Up

$24,138,307

Up $8,067,204 (+50%) from 2017

Revenue

Up

$6,137,170

Up $802,607 (+15%) from 2017

Expenses

Up

$6,483,655

Up $1,073,744 (+20%) from 2017

Net Income

Down

-$346,485

Down $271,137 (-360%) from 2017

Historical Trend

Balance Sheet Trend

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

$60M$40M$20M$0-$20MAssets 2011: $1,159,012Liabilities 2011: $190,542Net Assets 2011: $968,4702011Assets 2012: $1,200,173Liabilities 2012: $202,129Net Assets 2012: $998,0442012Assets 2013: $2,480,150Liabilities 2013: $799,098Net Assets 2013: $1,681,0522013Assets 2014: $2,326,925Liabilities 2014: $759,641Net Assets 2014: $1,567,2842014Assets 2015: $3,320,248Liabilities 2015: $3,504,128Net Assets 2015: -$183,8802015Assets 2016: $4,702,630Liabilities 2016: $4,430,871Net Assets 2016: $271,7592016Assets 2017: $16,267,514Liabilities 2017: $16,071,103Net Assets 2017: $196,4112017Assets 2018: $20,026,628Liabilities 2018: $24,138,307Net Assets 2018: -$4,111,6792018Assets 2019: $21,670,611Liabilities 2019: $25,311,214Net Assets 2019: -$3,640,6032019Assets 2020: $25,779,863Liabilities 2020: $28,661,589Net Assets 2020: -$2,881,7262020Assets 2021: $32,372,741Liabilities 2021: $33,080,607Net Assets 2021: -$707,8662021Assets 2022: $39,539,155Liabilities 2022: $36,023,653Net Assets 2022: $3,515,5022022Assets 2023: $43,214,361Liabilities 2023: $39,842,630Net Assets 2023: $3,371,7312023Assets 2024: $40,990,073Liabilities 2024: $39,736,280Net Assets 2024: $1,253,7932024

Highlighted filing

2018

Assets$20,026,628
Liabilities$24,138,307
Net Assets-$4,111,679

Operations Trend

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

$20M$10M$0-$10MExpenses 2011: $1,806,5742011Expenses 2012: $2,070,6432012Expenses 2013: $3,034,9902013Revenue 2014: $3,655,299Expenses 2014: $3,533,684Net Income 2014: $121,6152014Revenue 2015: $4,936,263Expenses 2015: $4,581,360Net Income 2015: $354,9032015Revenue 2016: $5,273,078Expenses 2016: $4,817,439Net Income 2016: $455,6392016Revenue 2017: $5,334,563Expenses 2017: $5,409,911Net Income 2017: -$75,3482017Revenue 2018: $6,137,170Expenses 2018: $6,483,655Net Income 2018: -$346,4852018Revenue 2019: $7,121,145Expenses 2019: $6,650,069Net Income 2019: $471,0762019Revenue 2020: $11,923,320Expenses 2020: $11,164,443Net Income 2020: $758,8772020Revenue 2021: $14,699,291Expenses 2021: $12,525,431Net Income 2021: $2,173,8602021Revenue 2022: $16,224,565Expenses 2022: $13,577,919Net Income 2022: $2,646,6462022Revenue 2023: $16,743,693Expenses 2023: $16,887,464Net Income 2023: -$143,7712023Revenue 2024: $17,230,083Expenses 2024: $19,348,021Net Income 2024: -$2,117,9382024

Highlighted filing

2018

Revenue$6,137,170
Expenses$6,483,655
Net Income-$346,485
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 13, 2019
Return Version
2017v2.3
Gross Receipts
$6,137,170
Mission and Program Overview

Mission

To create a learning experience within a positive, nurturing environment that promotes academic excellence, fosters creativity, instills leadership skills and prepares students for sucess, both in the classroom and beyond.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$11,801,628$15,112,859▲ $3,311,231
Cash and Non-Interest-Bearing Accounts$2,592,683$1,743,018▼ $849,665
Savings and Temporary Cash Investments-$1,011,288-
Accounts Receivable$407,748$415,745▲ $7,997
Total Assets$16,267,514$20,026,628▲ $3,759,114
Other Assets Total$1,465,455$1,743,718▲ $278,263
Liabilities
Other Liabilities$14,464,420$23,368,564▲ $8,904,144
Accounts Payable and Accrued Expenses$1,606,683$769,743▼ $836,940
Total Liabilities$16,071,103$24,138,307▲ $8,067,204
Net Assets / Fund Balance
Temporarily Rstr Net Assets$381,832$299,228▼ $82,604
Unrestricted Net Assets$-185,421$-4,410,907▼ $4,225,486
Total Net Assets Fund Balance$196,411$-4,111,679▼ $4,308,090
Total Liabilities and Net Assets / Fund Balance$16,267,514$20,026,628▲ $3,759,114

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$13,966,926$196,717$14,163,643
Equipment$861,141$497,314$1,358,455
Land$215,028-$215,028
Leasehold Improvements$69,764$39,767$109,531
Other Assets Org$1,743,718--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kylie HolleySuperintendaFT$111,681$27,671$139,352

Board Members and Trustees

NameTitle
Tiffany BrunerChairperson
Melissa TabbVice Chair
Jennifer SandersSecretary
Rhonda CollinsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,129,745
Investment Income
$7,425
Other Revenue
$0
Change in Net Assets
$-346,485

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,137,170
Total Revenue per Audited Statements
$6,137,170
Total Revenue per Form 990
$6,137,170
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,720,516
Other Expenses$2,763,139
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,512,012$471,979-$2,983,991
Occupancy$1,000,631$16,262-$1,016,893
Other Employee Benefits$372,197$50,493-$422,690
Depreciation Depletion$355,279$39,476-$394,755
Pension Plan Contributions$195,284$66,448-$261,732
Interest$105,372$21,313-$126,685
Other Expenses$89,242$1,940-$91,182
Insurance$77,763$8,640-$86,403
All Other Expenses$62,789$10,485-$73,274
Payroll Taxes$44,733$7,370-$52,103
Travel$14,765$3,326-$18,091
Total Functional Expenses$5,347,514$1,136,141$0$6,483,655

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,483,655
Total Expenses per Audited Statements$6,483,655
Total Expenses per Form 990$6,483,655
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
Notes Payable$14,795,185
Net Opeb Liability$4,405,084
Net Pension Liability$3,667,253
Deferred Inflows of Resources$360,672
Capital Lease$140,370
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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, Page 6, Part VI, Line 11B

The treasurer and board chair review the 990 prior to filing.

Form 990, Page 6, Part VI, Line 12C

Contracts and bids are reviewed individually to avoid conflicts of interest.

Form 990, Page 6, Part VI, Line 19

Documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Pataula Charter Academy
EIN
26-4686308
Address
PO BOX 332, EDISON, GA 39846

Signing Officer

Name
Kylie Holley
Title
Superintendant
Signed
2019-05-13

Organization Details

Principal Officer
Kylie Holley
Formed
2009
Legal Domicile
Ga
Voting Board Members
7
Independent Board Members
7
Employees
97

Preparer

Firm
ROBERT BAKER AND ASSOCIATES CPA'S
Address
316 W RESIDENCE AVENUE, ALBANY, GA 31701-2319
Preparer
Rhonda L Collins
Phone
2294359500
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers provide clerical and other assistance as needed.

Form 990, Part XI, Line 9

Restatement - gasb 75 deferred outflows 163,474 restatement gasb 75 opeb liability -4,125,079 total -3,961,605

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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/OtherLiabilitiesOrgGrp/Desc0NOTES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NET OPEB LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2NET PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3DEFERRED INFLOWS OF RESOURCES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4CAPITAL LEASE
IRS990ScheduleD/RevenueSubtotalAmt06137170
IRS990ScheduleD/TotalBookValueLandBuildingsAmt015112859
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01743718
IRS990ScheduleD/TotalExpensesPerForm990Amt06483655
IRS990ScheduleD/TotalLiabilityAmt023368564
IRS990ScheduleD/TotalRevenuePerForm990Amt06137170
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06137170
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06483655
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0false
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0false
IRS990ScheduleE/MaintainRacialCompRecsInd0false
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ALL POLICIES ARE AVAILABLE ON OUR WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1PCA IS A PUBLIC SCHOOL. NO SCHOLARSHIPS ARE AWARDED.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2GRANT FUNDS ARE RECEIVED FROM THE GEORGIA DEPARTMENT OF EDUCATION.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, LINE 6
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS PROVIDE CLERICAL AND OTHER ASSISTANCE AS NEEDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TREASURER AND BOARD CHAIR REVIEW THE 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONTRACTS AND BIDS ARE REVIEWED INDIVIDUALLY TO AVOID CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4RESTATEMENT - GASB 75 DEFERRED OUTFLOWS 163,474 RESTATEMENT GASB 75 OPEB LIABILITY -4,125,079 TOTAL -3,961,605
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0381832
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0299228
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt016267514
IRS990/TotalAssetsEOYAmt020026628
IRS990/TotalAssetsGrp/BOYAmt016267514
IRS990/TotalAssetsGrp/EOYAmt020026628
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt097
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01136141
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt05347514
IRS990/TotalFunctionalExpensesGrp/TotalAmt06483655
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt016071103
IRS990/TotalLiabilitiesEOYAmt024138307
IRS990/TotalLiabilitiesGrp/BOYAmt016071103
IRS990/TotalLiabilitiesGrp/EOYAmt024138307
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0196411
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-4111679
IRS990/TotalOtherCompensationAmt027671
IRS990/TotalProgramServiceExpensesAmt05347514
IRS990/TotalProgramServiceRevenueAmt06129745
IRS990/TotalReportableCompFromOrgAmt0111681
IRS990/TotalRevenueGrp/ExclusionAmt06137170
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt06137170
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt016267514
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt020026628
IRS990/TravelGrp/ManagementAndGeneralAmt03326
IRS990/TravelGrp/ProgramServicesAmt014765
IRS990/TravelGrp/TotalAmt018091
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-185421
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-4410907
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.PATAULA.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KYLIE HOLLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SUPERINTENDANT
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PATAULA CHARTER ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0PATA
ReturnHeader/Filer/EIN0264686308
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 332
ReturnHeader/Filer/USAddress/CityNm0EDISON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd039846
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId014E93E78D3A8878DD7055A180C6BA6C7B44CD89C
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0E4C6458CA943A496B0A8AF01C11069A933A34951
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt066.110.197.90
ReturnHeader/FilingSecurityInformation/IPDt02019-05-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm013:18:44
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0582283307
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ROBERT BAKER AND ASSOCIATES CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0316 W RESIDENCE AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ALBANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0317012319
ReturnHeader/PreparerPersonGrp/PhoneNum02294359500
ReturnHeader/PreparerPersonGrp/PreparationDt02019-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RHONDA L COLLINS
ReturnHeader/ReturnTs02019-05-14T13:18:44-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$41.0$39.7$1.25$17.2$19.3$2.12
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$43.2$39.8$3.37$16.7$16.9$0.14
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$39.5$36.0$3.52$16.2$13.6$2.65
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$32.4$33.1$0.71$14.7$12.5$2.17
2020Detailed filing. Detailed filing data is available for this year.$25.8$28.7$2.88$11.9$11.2$0.76
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.7$25.3$3.64$7.12$6.65$0.47
2018Detailed filing. Detailed filing data is available for this year.$20.0$24.1$4.11$6.14$6.48$0.35
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.3$16.1$0.20$5.33$5.41$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.70$4.43$0.27$5.27$4.82$0.46
2015Detailed filing. Detailed filing data is available for this year.$3.32$3.50$0.18$4.94$4.58$0.35
2014Detailed filing. Detailed filing data is available for this year.$2.33$0.76$1.57$3.66$3.53$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.48$0.80$1.68$3.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.20$1.00$2.07
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.16$0.19$0.97$1.81