Civic Intelligence

Council on Educational Standards and Accountability

990 • Fiscal year 2018 • EIN 27-2792785

Jul 01, 2017 to Jun 30, 2018 • Filed on Sep 07, 2018

Organization ProfileWWW.CESASCHOOLS.ORG
PO Box 440188Kennesaw, GA 30160

(770) 874-6569

Siviq Scores

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

Liabilities / Assets

91st percentile

0.57x

Higher debt load relative to assets than 91% of similar nonprofits.

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

Liabilities / Revenue

86th percentile

0.16x

Higher debt load relative to revenue than 86% of similar nonprofits.

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

Net Margin

39th percentile

-0.5%

Higher net margin than 39% of similar nonprofits.

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

Top Officer Pay

99th percentile

$166,604

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 35.4% of source-year revenue.

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

Asset Growth

14th percentile

-32%

Faster asset growth than 14% of similar nonprofits.

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

Revenue Growth

69th percentile

17%

Faster revenue growth than 69% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets91st percentile

Assets

Down

$135,401

Down $62,990 (-32%) from 2017

Net Assets

Down

$58,136

Down $2,330 (-3.9%) from 2017

Liabilities

Down

$77,265

Down $60,660 (-44%) from 2017

Revenue And Expenses
Liabilities / Revenue86th percentileNet Margin39th percentile

Revenue

Up

$471,253

Up $66,947 (+17%) from 2017

Expenses

Up

$473,583

Up $118,366 (+33%) from 2017

Net Income

Down

-$2,330

Down $51,419 (-105%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth14th percentile

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

$1.0M$500K$0Assets 2013: $120,189Liabilities 2013: $0Net Assets 2013: $120,1892013Assets 2015: $50,048Liabilities 2015: $6,571Net Assets 2015: $43,4772015Assets 2017: $198,391Liabilities 2017: $137,925Net Assets 2017: $60,4662017Assets 2018: $135,401Liabilities 2018: $77,265Net Assets 2018: $58,1362018Assets 2020: $504,020Liabilities 2020: $217,229Net Assets 2020: $286,7912020Assets 2021: $998,173Liabilities 2021: $527,267Net Assets 2021: $470,9062021

Highlighted filing

2018

Assets$135,401
Liabilities$77,265
Net Assets$58,136
Open 2018 Filing

Operations Trend

Revenue Growth69th percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2013: $258,984Expenses 2013: $210,172Net Income 2013: $48,8122013Revenue 2015: $242,940Expenses 2015: $275,122Net Income 2015: -$32,1822015Revenue 2017: $404,306Expenses 2017: $355,217Net Income 2017: $49,0892017Revenue 2018: $471,253Expenses 2018: $473,583Net Income 2018: -$2,3302018Revenue 2020: $623,305Expenses 2020: $500,873Net Income 2020: $122,4322020Revenue 2021: $508,688Expenses 2021: $324,573Net Income 2021: $184,1152021

Highlighted filing

2018

Revenue$471,253
Expenses$473,583
Net Income-$2,330
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Sep 7, 2018
Return Version
2017v2.3
Gross Receipts
$471,253
Mission and Program Overview

Mission

The organization works in conjunction with christian schools to enable growth, provide resources for investment, and to hold accoutable all schools who strive for programmatic distinction and excellence.

The council on educational standards and accountability exists to motivate, support, and hold accountable christian schools that aspire to superlative academic standards, institutional best practices, and collaboration with like-minded schools.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$130,501$85,822▼ $44,679
Prepaid Expenses and Deferred Charges$43,914$48,429▲ $4,515
Accounts Receivable$22,059--
Land, Buildings, and Equipment, Net$1,917$1,150▼ $767
Total Assets$198,391$135,401▼ $62,990
Liabilities
Deferred Revenue$122,499$69,054▼ $53,445
Accounts Payable and Accrued Expenses$10,426--
Other Liabilities$5,000$8,211▲ $3,211
Total Liabilities$137,925$77,265▼ $60,660
Net Assets / Fund Balance
Unrestricted Net Assets$60,466$58,136▼ $2,330
Total Net Assets Fund Balance$60,466$58,136▼ $2,330
Total Liabilities and Net Assets / Fund Balance$198,391$135,401▼ $62,990

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,150$4,734$5,884
Compensation and Service Providers
Top Officer Pay99th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Brian KennerlyExecutive DiFT$134,806$31,798$166,604
Dr Brian KennerlyExecutive Director-$134,806$31,798$166,604

Board Members and Trustees

NameTitle
Barry GillerDirector
Curt MastersDirector
Gary ArnoldDirector
Jay FergusonDirector
Randy BrunkDirector
Ross HjelsethDirector
STEVE O'NEILDirector
Tom KonjoyanDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$299,391
Program Service Revenue
$171,776
Investment Income
$86
Other Revenue
$0
Change in Net Assets
$-2,330
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$280,770
Salaries, Compensation, and Employee Benefits$192,813
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$182,272--$182,272
Current Officers, Directors, Trustees, and Key Employees$134,806--$134,806
Other Employee Benefits$31,798--$31,798
Travel$31,645--$31,645
Office Expenses$20,618--$20,618
Other Salaries and Wages$15,000--$15,000
Advertising$14,004--$14,004
Payroll Taxes$11,209--$11,209
Information Technology$9,755--$9,755
Fees for Services Accounting$7,202--$7,202
Depreciation Depletion$767--$767
Other Expenses$455--$455
All Other Expenses$226--$226
Total Functional Expenses$473,583$0$0$473,583
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
Credit Cards Payable$8,211
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
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 7A

“The council of member schools nominates board members and the current board votes on new members.”

Form 990, Page 6, Part VI, Line 11B

“The board and the executive director are provided with a draft copy of form 990. The executive director coordinates the review of form 990 with the board and any revisions are submitted to the cpa firm before final filing.”

Form 990, Page 6, Part VI, Line 15A

“Salaries are reviewed and approved by the board of directors.”

Form 990, Page 6, Part VI, Line 19

“Tax returns are available upon request on the guidestar.org website.”

Filing and Contact Details

Filer

Filer Name
Council on Educational Standards
EIN
27-2792785
Phone
7708746569
Address
PO BOX 440188, KENNESAW, GA 30160

Signing Officer

Name
Dr Brian Kennerly
Title
Executive Director
Phone
7708746569
Signed
2018-09-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Brian Kennerly
Formed
2010
Legal Domicile
TX
Voting Board Members
8
Independent Board Members
0
Employees
2

Preparer

Firm
Resolute CPA & Advisory Services LLC
Address
1000 WHITLOCK AVE NW STE 320, MARIETTA, GA 30064-5449
Preparer
Jeff B Watkins
Phone
7707657602
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The council on educational standards and accountability exists to motivate, support, and hold accountable christian schools that aspire to superlative academic standards, institutional best practices, and collaboration with like-minded schools.”

Form 990, Part III

“DUES FROM MEMBER SCHOOLS”

Form 990, Page 2, Part III, Line 4D

“Serve christian schools and christian organizations through leadership services, academic enrichment, and programmatic development by providing fellowship and fraternity to those who serve within christian institutions. Enable christian schools with rigorous, objective standards to guide their development by providing schools with the tools necessary to reach such standards and the networks necessary to propel christian schools with excellence and accountability as their hallmarks.”

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE COUNCIL ON EDUCATIONAL STANDARDS AND ACCOUNTABILITY EXISTS TO MOTIVATE, SUPPORT, AND HOLD ACCOUNTABLE CHRISTIAN SCHOOLS THAT ASPIRE TO SUPERLATIVE ACADEMIC STANDARDS, INSTITUTIONAL BEST PRACTICES, AND COLLABORATION WITH LIKE-MINDED SCHOOLS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DUES FROM MEMBER SCHOOLS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SERVE CHRISTIAN SCHOOLS AND CHRISTIAN ORGANIZATIONS THROUGH LEADERSHIP SERVICES, ACADEMIC ENRICHMENT, AND PROGRAMMATIC DEVELOPMENT BY PROVIDING FELLOWSHIP AND FRATERNITY TO THOSE WHO SERVE WITHIN CHRISTIAN INSTITUTIONS. ENABLE CHRISTIAN SCHOOLS WITH RIGOROUS, OBJECTIVE STANDARDS TO GUIDE THEIR DEVELOPMENT BY PROVIDING SCHOOLS WITH THE TOOLS NECESSARY TO REACH SUCH STANDARDS AND THE NETWORKS NECESSARY TO PROPEL CHRISTIAN SCHOOLS WITH EXCELLENCE AND ACCOUNTABILITY AS THEIR HALLMARKS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE COUNCIL OF MEMBER SCHOOLS NOMINATES BOARD MEMBERS AND THE CURRENT BOARD VOTES ON NEW MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD AND THE EXECUTIVE DIRECTOR ARE PROVIDED WITH A DRAFT COPY OF FORM 990. THE EXECUTIVE DIRECTOR COORDINATES THE REVIEW OF FORM 990 WITH THE BOARD AND ANY REVISIONS ARE SUBMITTED TO THE CPA FIRM BEFORE FINAL FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SALARIES ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6TAX RETURNS ARE AVAILABLE UPON REQUEST ON THE GUIDESTAR.ORG WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BusinessOfficerGrp/PersonNm0DR BRIAN KENNERLY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07708746569
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-09-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COUNCIL ON EDUCATIONAL STANDARDS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0AND ACCOUNTABILITY INC
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ReturnHeader/FilingSecurityInformation/IPTm014:56:55
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01000 WHITLOCK AVE NW STE 320
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$135,401
Liabilities
$77,265
Net assets
$58,136
Revenue
$471,253
Expenses
$473,583
Net income
-$2,330
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.98$5.27$4.71$5.09$3.25$1.84
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.04$2.17$2.87$6.23$5.01$1.22
2018Detailed filing. Detailed filing data is available for this year.$1.35$0.77$0.58$4.71$4.74$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.98$1.38$0.60$4.04$3.55$0.49
2015Detailed filing. Detailed filing data is available for this year.$0.50$0.07$0.43$2.43$2.75$0.32
2013Detailed filing. Detailed filing data is available for this year.$1.20$0.00$1.20$2.59$2.10$0.49