Civic Intelligence

Dekalb Path Academy Inc.

990 • Fiscal year 2015 • EIN 40-0002663

Jul 01, 2014 to Jun 30, 2015 • Filed on Nov 06, 2015

3007 Hermance DriveAtlanta, GA 30319

(404) 846-3242

Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

Higher debt load relative to assets than 18% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

15th percentile

0.00x

Higher debt load relative to revenue than 15% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

53rd percentile

3.7%

Higher net margin than 53% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

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.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

71st percentile

9.1%

Faster asset growth than 71% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

60th percentile

7.7%

Faster revenue growth than 60% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$1,622,211

Up $135,707 (+9.1%) from 2014

Net Assets

Up

$1,618,489

Up $135,839 (+9.2%) from 2014

Liabilities

Down

$3,722

Down $132 (-3.4%) from 2014

Revenue

Up

$3,643,723

Up $259,734 (+7.7%) from 2014

Expenses

Up

$3,507,884

Up $265,661 (+8.2%) from 2014

Net Income

Down

$135,839

Down $5,927 (-4.2%) from 2014

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2011: $1,132,143Liabilities 2011: $91,992Net Assets 2011: $1,040,1512011Assets 2012: $1,177,676Liabilities 2012: $5,534Net Assets 2012: $1,172,1422012Assets 2013: $1,362,117Liabilities 2013: $21,233Net Assets 2013: $1,340,8842013Assets 2014: $1,486,504Liabilities 2014: $3,854Net Assets 2014: $1,482,6502014Assets 2015: $1,622,211Liabilities 2015: $3,722Net Assets 2015: $1,618,4892015Assets 2016: $2,115,260Liabilities 2016: $33,083Net Assets 2016: $2,082,1772016Assets 2017: $2,280,272Liabilities 2017: $32,622Net Assets 2017: $2,247,6502017Assets 2018: $2,778,048Liabilities 2018: $10,480Net Assets 2018: $2,767,5682018Assets 2019: $3,182,343Liabilities 2019: $3,356Net Assets 2019: $3,178,9872019Assets 2020: $4,390,386Liabilities 2020: $575,979Net Assets 2020: $3,814,4072020Assets 2022: $6,965,435Liabilities 2022: $4,695,552Net Assets 2022: $2,269,8832022Assets 2023: $8,415,856Liabilities 2023: $6,382,081Net Assets 2023: $2,033,7752023Assets 2024: $7,475,104Liabilities 2024: $5,649,789Net Assets 2024: $1,825,3152024Assets 2025: $6,842,283Liabilities 2025: $5,907,863Net Assets 2025: $934,4202025

Highlighted filing

2015

Assets$1,622,211
Liabilities$3,722
Net Assets$1,618,489

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2011: $3,172,974Expenses 2011: $3,010,874Net Income 2011: $162,1002011Revenue 2012: $3,303,796Expenses 2012: $3,171,805Net Income 2012: $131,9912012Revenue 2013: $3,205,826Expenses 2013: $3,037,084Net Income 2013: $168,7422013Revenue 2014: $3,383,989Expenses 2014: $3,242,223Net Income 2014: $141,7662014Revenue 2015: $3,643,723Expenses 2015: $3,507,884Net Income 2015: $135,8392015Revenue 2016: $4,135,706Expenses 2016: $3,672,018Net Income 2016: $463,6882016Revenue 2017: $4,011,412Expenses 2017: $3,845,939Net Income 2017: $165,4732017Revenue 2018: $4,544,233Expenses 2018: $4,024,315Net Income 2018: $519,9182018Revenue 2019: $4,791,411Expenses 2019: $4,379,992Net Income 2019: $411,4192019Revenue 2020: $5,267,620Expenses 2020: $4,632,200Net Income 2020: $635,4202020Revenue 2022: $5,412,356Expenses 2022: $4,356,396Net Income 2022: $1,055,9602022Revenue 2023: $5,427,277Expenses 2023: $5,663,385Net Income 2023: -$236,1082023Revenue 2024: $7,333,253Expenses 2024: $7,541,713Net Income 2024: -$208,4602024Revenue 2025: $6,531,665Expenses 2025: $7,422,560Net Income 2025: -$890,8952025

Highlighted filing

2015

Revenue$3,643,723
Expenses$3,507,884
Net Income$135,839
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Nov 6, 2015
Return Version
2014v5.0
Gross Receipts
$3,723,208
Mission and Program Overview

Mission

To continue to provide 5th - 8th grade immigrant, refugee and local students with safe and nurturing learning environment in which they can develop the knowledge, skills and character needed to succeed in top quality high schools, colleges and the competitive world beyond regardless of their socio-economic and linguistic barriers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$716,969$871,790▲ $154,821
Land, Buildings, and Equipment, Net$623,636$708,209▲ $84,573
Pledges and Grants Receivable$119,153$39,370▼ $79,783
Prepaid Expenses and Deferred Charges$23,018--
Accounts Receivable$3,728$2,842▼ $886
Total Assets$1,486,504$1,622,211▲ $135,707
Liabilities
Accounts Payable and Accrued Expenses$3,854$3,722▼ $132
Total Liabilities$3,854$3,722▼ $132
Net Assets / Fund Balance
Unrestricted Net Assets$1,482,650$1,618,489▲ $135,839
Total Net Assets Fund Balance$1,482,650$1,618,489▲ $135,839
Total Liabilities and Net Assets / Fund Balance$1,486,504$1,622,211▲ $135,707

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$551,325$238,010$789,335
Equipment$152,582$302,023$454,605
Other Land Buildings$4,302$17,100$21,402
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$3,590,435
Program Service Revenue
$75,002
Investment Income
$-24,114
Other Revenue
$2,400
All Other Contributions
$35,116
Change in Net Assets
$135,839

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,643,723
Total Revenue per Audited Statements
$3,643,723
Total Revenue per Form 990
$3,643,723
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,423,646
Other Expenses$1,084,238
Total Fundraising Expense$3,883
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,494,275$474,536$3,000$1,971,811
Pension Plan Contributions$173,983$55,252$349$229,584
Occupancy$141,854$47,287-$189,141
Other Employee Benefits$96,611$30,681$194$127,486
Depreciation Depletion$96,480--$96,480
Payroll Taxes$71,815$22,806$144$94,765
Other Expenses$33,640$11,213$168$44,853
Insurance$41,557--$41,557
All Other Expenses$24,061$1,716-$25,777
Fees for Services Other-$9,000-$9,000
Travel-$3,546-$3,546
Office Expenses-$526$28$554
Total Functional Expenses$2,841,622$662,379$3,883$3,507,884

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,507,884
Total Expenses per Audited Statements$3,507,884
Total Expenses per Form 990$3,507,884
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
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
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 11B

Form 990 is submitted to the board for approval.

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

Ceo's compensation is based on the dekalb county salary scale.

Form 990, Page 6, Part VI, Line 19

Governing documents, conflict of interest and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Dekalb Path Academy Inc
EIN
40-0002663
Phone
4048463242
Address
3007 HERMANCE DRIVE, ATLANTA, GA 30319

Signing Officer

Name
Suttiwan Cox
Title
Executive Director
Phone
4048463242
Signed
2015-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Suttiwan Cox
Formed
2002
Legal Domicile
Ga
Voting Board Members
9
Independent Board Members
9
Employees
58
Volunteers
95

Preparer

Firm
Mckelvey and Russell LLC
Address
PO BOX 1026, DECATUR, GA 30031-1026
Preparer
Sharon Mckelvey
Phone
4043789077
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To continue to provide 5th - 8th grade immigrant, refugee and local students with safe and nurturing learning environment in which they can develop the knowledge, skills and character needed to succeed in top quality high schools, colleges and the competitive world beyond regardless of their socio-economic and linguistic barriers.

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IRS990/PYContributionsGrantsAmt03307786
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0421
IRS990/PYOtherExpensesAmt0954622
IRS990/PYOtherRevenueAmt04344
IRS990/PYProgramServiceRevenueAmt071438
IRS990/PYRevenuesLessExpensesAmt0141766
IRS990/PYSalariesCompEmpBnftPaidAmt02287601
IRS990/PYTotalExpensesAmt03242223
IRS990/PYTotalRevenueAmt03383989
IRS990/ReconcilationRevenueExpnssAmt0135839
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt03590435
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt03307786
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt03166075
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt03296823
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt03172587
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt016533706
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0421
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0447
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0469
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01207
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02544
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt075293
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99980
IRS990ScheduleA/PublicSupportPY170Pct00.99970
IRS990ScheduleA/PublicSupportTotal170Amt016533706
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt03590435
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt03307786
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt03296823
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt016533706
IRS990ScheduleA/TotalSupportAmt016537650
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt01400
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IRS990ScheduleD/EquipmentGrp/BookValueAmt0152582
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0302023
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0454605
IRS990ScheduleD/ExpensesSubtotalAmt03507884
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0551325
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0238010
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0789335
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04302
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt017100
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt021402
IRS990ScheduleD/RevenueSubtotalAmt03643723
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0708209
IRS990ScheduleD/TotalExpensesPerForm990Amt03507884
IRS990ScheduleD/TotalRevenuePerForm990Amt03643723
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03643723
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03507884
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO CONTINUE TO PROVIDE 5TH - 8TH GRADE IMMIGRANT, REFUGEE AND LOCAL STUDENTS WITH SAFE AND NURTURING LEARNING ENVIRONMENT IN WHICH THEY CAN DEVELOP THE KNOWLEDGE, SKILLS AND CHARACTER NEEDED TO SUCCEED IN TOP QUALITY HIGH SCHOOLS, COLLEGES AND THE COMPETITIVE WORLD BEYOND REGARDLESS OF THEIR SOCIO-ECONOMIC AND LINGUISTIC BARRIERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS SUBMITTED TO THE BOARD FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CEO'S COMPENSATION IS BASED ON THE DEKALB COUNTY SALARY SCALE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, CONFLICT OF INTEREST AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01486504
IRS990/TotalAssetsEOYAmt01622211
IRS990/TotalAssetsGrp/BOYAmt01486504
IRS990/TotalAssetsGrp/EOYAmt01622211
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt03590435
IRS990/TotalEmployeeCnt058
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03883
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0662379
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02841622
IRS990/TotalFunctionalExpensesGrp/TotalAmt03507884
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03854
IRS990/TotalLiabilitiesEOYAmt03722
IRS990/TotalLiabilitiesGrp/BOYAmt03854
IRS990/TotalLiabilitiesGrp/EOYAmt03722
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01482650
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01618489
IRS990/TotalProgramServiceExpensesAmt02841622
IRS990/TotalProgramServiceRevenueAmt075002
IRS990/TotalRevenueGrp/ExclusionAmt02400
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt050888
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03643723
IRS990/TotalVolunteersCnt095
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01486504
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01622211
IRS990/TravelGrp/ManagementAndGeneralAmt03546
IRS990/TravelGrp/TotalAmt03546
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01482650
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01618489
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03007 HERMANCE DRIVE
IRS990/USAddress/CityNm0ATLANTA
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030319
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SUTTIWAN COX
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04048463242
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DEKALB PATH ACADEMY INC
ReturnHeader/Filer/BusinessNameControlTxt0DEKA
ReturnHeader/Filer/EIN0400002663
ReturnHeader/Filer/PhoneNum04048463242
ReturnHeader/Filer/USAddress/AddressLine1Txt03007 HERMANCE DRIVE
ReturnHeader/Filer/USAddress/CityNm0ATLANTA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030319
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0582428790
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MCKELVEY AND RUSSELL LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1026
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DECATUR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0300311026
ReturnHeader/PreparerPersonGrp/PhoneNum04043789077
ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SHARON MCKELVEY
ReturnHeader/ReturnTs02015-11-09T15:25:59-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.84$5.91$0.93$6.53$7.42$0.89
2024Detailed filing. Detailed filing data is available for this year.$7.48$5.65$1.83$7.33$7.54$0.21
2023Detailed filing. Detailed filing data is available for this year.$8.42$6.38$2.03$5.43$5.66$0.24
2022Detailed filing. Detailed filing data is available for this year.$6.97$4.70$2.27$5.41$4.36$1.06
2020Detailed filing. Detailed filing data is available for this year.$4.39$0.58$3.81$5.27$4.63$0.64
2019Detailed filing. Detailed filing data is available for this year.$3.18$0.00$3.18$4.79$4.38$0.41
2018Detailed filing. Detailed filing data is available for this year.$2.78$0.01$2.77$4.54$4.02$0.52
2017Detailed filing. Detailed filing data is available for this year.$2.28$0.03$2.25$4.01$3.85$0.17
2016Detailed filing. Detailed filing data is available for this year.$2.12$0.03$2.08$4.14$3.67$0.46
2015Detailed filing. Detailed filing data is available for this year.$1.62$0.00$1.62$3.64$3.51$0.14
2014Detailed filing. Detailed filing data is available for this year.$1.49$0.00$1.48$3.38$3.24$0.14
2013Summary only. Only limited summary data is available for this year.$1.36$0.02$1.34$3.21$3.04$0.17
2012Summary only. Only limited summary data is available for this year.$1.18$0.01$1.17$3.30$3.17$0.13
2011Summary only. Only limited summary data is available for this year.$1.13$0.09$1.04$3.17$3.01$0.16