Civic Intelligence

Wee Disciples Christian Academy

990 • Fiscal year 2018 • EIN 27-2609806

Jan 01, 2018 to Dec 31, 2018 • Filed on May 03, 2019

114 Poor Farm RoadKearneysville, WV 25430

(304) 707-6812

Siviq Scores

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

Liabilities / Assets

68th percentile

0.02x

Higher debt load relative to assets than 68% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

62nd percentile

0.01x

Higher debt load relative to revenue than 62% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

49th percentile

2.9%

Higher net margin than 49% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

88th percentile

$34,224

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

61st percentile

8.6%

Faster asset growth than 61% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

52nd percentile

2.0%

Faster revenue growth than 52% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$121,267

Up $9,642 (+8.6%) from 2017

Net Assets

Up

$118,376

Up $13,449 (+13%) from 2017

Liabilities

Down

$2,891

Down $3,807 (-57%) from 2017

Revenue

Up

$459,496

Up $9,142 (+2.0%) from 2017

Expenses

Up

$446,047

Up $9,059 (+2.1%) from 2017

Net Income

Up

$13,449

Up $83 (+0.6%) from 2017

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2013: $41,140Liabilities 2013: $6,647Net Assets 2013: $34,4932013Assets 2014: $69,107Liabilities 2014: $8,257Net Assets 2014: $60,8502014Assets 2015: $95,649Liabilities 2015: $8,042Net Assets 2015: $87,6072015Assets 2016: $97,252Liabilities 2016: $5,691Net Assets 2016: $91,5612016Assets 2017: $111,625Liabilities 2017: $6,698Net Assets 2017: $104,9272017Assets 2018: $121,267Liabilities 2018: $2,891Net Assets 2018: $118,3762018Assets 2019: $149,135Liabilities 2019: $7,580Net Assets 2019: $141,5552019Assets 2020: $191,644Liabilities 2020: $11,184Net Assets 2020: $180,4602020Assets 2021: $339,647Liabilities 2021: $9,004Net Assets 2021: $330,6432021Assets 2022: $433,134Liabilities 2022: $6,857Net Assets 2022: $426,2772022Assets 2023: $422,142Liabilities 2023: $10,218Net Assets 2023: $411,9242023Assets 2024: $275,330Liabilities 2024: $7,400Net Assets 2024: $267,9302024Assets 2025: $290,485Liabilities 2025: $11,555Net Assets 2025: $278,9302025

Highlighted filing

2018

Assets$121,267
Liabilities$2,891
Net Assets$118,376

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2013: $323,453Expenses 2013: $312,747Net Income 2013: $10,7062013Revenue 2014: $375,007Expenses 2014: $348,650Net Income 2014: $26,3572014Revenue 2015: $414,154Expenses 2015: $387,397Net Income 2015: $26,7572015Revenue 2016: $433,350Expenses 2016: $429,396Net Income 2016: $3,9542016Revenue 2017: $450,354Expenses 2017: $436,988Net Income 2017: $13,3662017Revenue 2018: $459,496Expenses 2018: $446,047Net Income 2018: $13,4492018Revenue 2019: $479,220Expenses 2019: $456,041Net Income 2019: $23,1792019Revenue 2020: $423,636Expenses 2020: $384,731Net Income 2020: $38,9052020Revenue 2021: $598,163Expenses 2021: $447,980Net Income 2021: $150,1832021Revenue 2022: $608,757Expenses 2022: $513,123Net Income 2022: $95,6342022Revenue 2023: $540,448Expenses 2023: $554,801Net Income 2023: -$14,3532023Revenue 2024: $487,357Expenses 2024: $631,351Net Income 2024: -$143,9942024Revenue 2025: $599,491Expenses 2025: $588,491Net Income 2025: $11,0002025

Highlighted filing

2018

Revenue$459,496
Expenses$446,047
Net Income$13,449
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 3, 2019
Return Version
2018v3.1
Gross Receipts
$467,258
Mission and Program Overview

Mission

Wee Disciples provides a Christian atmosphere for young children to grow academically, socially, emotionally, and spiritually. We provide a safe, secure, loving environment while celebrating life through music, dance, and art.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$77,862$90,447▲ $12,585
Land, Buildings, and Equipment, Net$33,763$30,820▼ $2,943
Total Assets$111,625$121,267▲ $9,642
Liabilities
Other Liabilities$6,698$2,891▼ $3,807
Total Liabilities$6,698$2,891▼ $3,807
Net Assets / Fund Balance
Unrestricted Net Assets$104,927$118,376▲ $13,449
Total Net Assets Fund Balance$104,927$118,376▲ $13,449
Total Liabilities and Net Assets / Fund Balance$111,625$121,267▲ $9,642

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$16,026--
Leasehold Improvements$38,889--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kathy L BarkerDirector, Business/FinanceFT$34,224$34,224
Laura W SchererDirector of OperationsFT$34,217$34,217
Danielle P LineburgAsst. DirectorPT$26,486$26,486

Board Members and Trustees

NameTitle
Kelly DeRondaBoard Chair
Annde BaileyBoard Member
B B IrvingBoard member
Carrie TurneyBoard member
Kathy DilleyBoard member
Melody BrowningBoard member
Monica LingenfelterBoard member
Revenue and Support

Revenue Composition

Contributions and Grants
$10,910
Program Service Revenue
$435,791
Investment Income
$61
Other Revenue
$12,734
All Other Contributions
$10,910
Change in Net Assets
$13,449
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$362,249
Other Expenses$83,798
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$237,518$0$0$237,518
Current Officers, Directors, Trustees, and Key Employees$0$94,927$0$94,927
Occupancy$38,070$0$0$38,070
Payroll Taxes$21,858$7,946$0$29,804
Office Expenses$7,577$0$0$7,577
Insurance$1,325$4,198$0$5,523
Fees for Services Legal$0$3,983$0$3,983
Depreciation Depletion$2,943$0$0$2,943
Fees for Services Accounting$0$2,200$0$2,200
Other Expenses$2,116$0$0$2,116
Fees for Services Other$1,635$0$0$1,635
Advertising$1,597$0$0$1,597
Conferences and Meetings$932$0$0$932
Total Functional Expenses$332,793$113,254$0$446,047
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$20,496
Fundraising Direct Expenses$7,762
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Candles Fundraiser$11,610$11,610$6,602$5,008
Total Events$20,496$20,496$7,762$12,734
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll taxes & withholding$2,891
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Filing and Contact Details

Filer

Filer Name
Wee Disciples Christian Academy
EIN
27-2609806
Phone
3047076812
Address
114 Poor Farm Road, Kearneysville, WV 25430

Signing Officer

Name
Kathy L Barker
Title
Director
Phone
3047076812
Signed
2019-05-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathy L Barker
Formed
2010
Legal Domicile
Wv
Voting Board Members
7
Independent Board Members
7
Employees
33
Volunteers
6

Preparer

Firm
Katherine F Funkhouser CPA
Address
1504 Earle Road, Charles Town, WV 25414-5476
Preparer
Katherine F Funkhouser
Phone
3047251040
Supplemental Narrative

Additional Explanations

Other

Part V, Line 3b - Wee Disciples had no unrelated business income.

Pt VI, Line 11B

Form 990 is available upon request.

Pt VI, Line 19

Governing documents are available upon request.

Pt VI, Line 6

Wee Disciples has a board of directors

Pt VI, Line 7A

The Board of Directors has authority to appoint members of the governing body.

Pt VI, Line 8A

Minutes are kept by the governing body.

Pt VI, Line 8B

Minutes are kept by the committees.

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IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt038889
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll taxes & withholding
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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
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IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
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IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
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IRS990ScheduleE/MaintainScholarshipsRecsInd0true
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IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The non-discrimination policy is printed in both the staff handbook and parent handbook. All parents with children in the school and all staff receive the handbook. See list on page 7
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt08886
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Part V, Line 3b - Wee Disciples had no unrelated business income.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 is available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Governing documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Wee Disciples has a board of directors
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Board of Directors has authority to appoint members of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Minutes are kept by the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Minutes are kept by the committees.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 8b
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0460 Happy Retreat Lane
IRS990/USAddress/CityNm0Charles Town
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd025414
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IRS990/WebsiteAddressTxt0weedisciples.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Kathy L Barker
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/PhoneNum03047076812
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Wee Disciples Christian Academy
ReturnHeader/Filer/BusinessNameControlTxt0WEED

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