Civic Intelligence

Ea Sutherland Educational Association Inc

990EZ • Fiscal year 2018 • EIN 41-2115114

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

PO Box 495Collegedale, TN 37315

(423) 643-0001

Siviq Scores

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

Liabilities / Assets

95th percentile

1.19x

Higher debt load relative to assets than 95% of similar nonprofits.

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

Liabilities / Revenue

90th percentile

0.34x

Higher debt load relative to revenue than 90% of similar nonprofits.

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

Net Margin

6th percentile

-74%

Higher net margin than 6% of similar nonprofits.

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

Top Officer Pay

91st percentile

$16,251

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 16.3% of source-year revenue.

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

Asset Growth

7th percentile

-58%

Faster asset growth than 7% of similar nonprofits.

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

Revenue Growth

80th percentile

32%

Faster revenue growth than 80% of similar nonprofits.

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

Assets

Down

$28,859

Down $40,500 (-58%) from 2017

Net Assets

Down

-$5,354

Down $73,397 (-108%) from 2017

Liabilities

Up

$34,213

Up $32,897 (+2500%) from 2017

Revenue

Up

$99,824

Up $24,153 (+32%) from 2017

Expenses

Up

$173,221

Up $99,128 (+134%) from 2017

Net Income

Down

-$73,397

Down $74,975 (-4751%) from 2017

Historical Trend

Balance Sheet Trend

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

$80K$60K$40K$20K$0-$20KAssets 2011: $16,827Liabilities 2011: $8,8982011Assets 2012: $13,138Liabilities 2012: $10,1212012Assets 2013: $22,189Liabilities 2013: $1,9872013Assets 2014: $22,622Liabilities 2014: $4992014Assets 2015: $51,723Liabilities 2015: $1372015Assets 2016: $66,465Net Assets 2016: $66,4652016Assets 2017: $69,359Liabilities 2017: $1,316Net Assets 2017: $68,0432017Assets 2018: $28,859Liabilities 2018: $34,213Net Assets 2018: -$5,3542018Assets 2019: $40,000Liabilities 2019: $11,495Net Assets 2019: $28,5052019Assets 2020: $1,177Net Assets 2020: $1,1772020Assets 2021: $1,106Liabilities 2021: $02021Assets 2022: $1,031Liabilities 2022: $02022

Highlighted filing

2018

Assets$28,859
Liabilities$34,213
Net Assets-$5,354

Operations Trend

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

$200K$100K$0-$100KRevenue 2011: $125,530Expenses 2011: $120,006Net Income 2011: $5,5242011Revenue 2012: $78,274Expenses 2012: $83,186Net Income 2012: -$4,9122012Revenue 2013: $78,321Expenses 2013: $61,136Net Income 2013: $17,1852013Revenue 2014: $81,358Expenses 2014: $79,437Net Income 2014: $1,9212014Revenue 2015: $96,549Expenses 2015: $67,086Net Income 2015: $29,4632015Revenue 2016: $88,824Expenses 2016: $73,945Net Income 2016: $14,8792016Revenue 2017: $75,671Expenses 2017: $74,093Net Income 2017: $1,5782017Revenue 2018: $99,824Expenses 2018: $173,221Net Income 2018: -$73,3972018Revenue 2019: $103,021Expenses 2019: $69,162Net Income 2019: $33,8592019Revenue 2020: $3,020Expenses 2020: $30,348Net Income 2020: -$27,3282020Revenue 2021: $55Expenses 2021: $126Net Income 2021: -$712021Revenue 2022: $0Expenses 2022: $75Net Income 2022: -$752022

Highlighted filing

2018

Revenue$99,824
Expenses$173,221
Net Income-$73,397
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 7, 2018
Return Version
2017v2.3
Gross Receipts
$99,824
Mission and Program Overview

Mission

Assist lay operated schools in areas of teacher certification, accreditation options, cirriculum planning, school improvement, vocational training and staff development.

Program Services

DescriptionGrantsExpenses
TEACHER AND SCHOOL CERTIFICATION AND ACCREDITATION, STAFF DEVELOPMENT, STUDENT/SCHOOL IMPROVEMENT-$83,926
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
WANDA SARRDirector/SecFT$16,251-$16,251
DEBBIE BAKERDirector-$0--
FRANK FOURNIERDirector-$0--
HARRIET CLARKDirector/Tre-$0--
HERBERT COOLIDGEDirector-$0--
STEVE DICKMANPresident/Di-$0--
ROBERT ZOLLINGERDirector-$0--
CONRAD GILLDirector-$0--
KRYSTAL BISHOPDirector-$0--
GERALD KOVALSKIDirector-$0--
RICH SUTTONDirector-$0--
CHESTER CLARK IIIDirector-$0--
ELEIDA FELICIANODirector-$0--
Filing and Contact Details

Filer

Filer Name
Ea Sutherland Educational
EIN
41-2115114
Phone
4236430001
Address
PO BOX 495, COLLEGEDALE, TN 37315

Signing Officer

Name
Wanda Sarr
Title
Director/secretary
Phone
4236430001
Signed
2018-11-07
Discuss with paid preparer
Yes

Preparer

Firm
Ruhling & Associates Cpas
Address
6131 SHALLOWFORD ROAD SUITE 101, CHATTANOOGA, TN 37421
Preparer
David L Ruhling CPA
Phone
4238928380
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses office expense 3,533 postage & delivery 483 resource library 320 supplies 197 travel/seminars 4,919 insurance 424 ceit insurance 1,879 auto expense 4,039 dues & subscriptions 262 licenses & permits 20 ncpsa accredidation 9,976 program expense 27,009 staff development 102 telephone 1,181 testing materials 3,160 bank service charges 105 internet service 872 marketing 6,530 accreditation visit expen 4,289 computer expense 1,018 non-investment depreciation 1,031 total 71,349

Form 990-ez, Part II, Line 24

Accounts receivable 8,769 6,735 computer 4,605 4,605 less accumulated depreciation 4,605 4,605 equipment 3,135 3,135 less accumulated depreciation 3,088 3,119 vehicle 5,000 5,000 less accumulated depreciation 1,583 2,583 total 12,233 9,168

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 1,316 34,213

Form 990-ez, Part III

Assist lay operated schools in areas of teacher certification, accreditation options, cirriculum planning, school improvement, vocational training and staff development.

Raw XML Appendix185 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.

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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0WANDA SARR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DEBBIE BAKER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2FRANK FOURNIER
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4HERBERT COOLIDGE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5STEVE DICKMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6ROBERT ZOLLINGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7CONRAD GILL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8KRYSTAL BISHOP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9GERALD KOVALSKI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm10RICH SUTTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm11CHESTER CLARK III
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm12ELEIDA FELICIANO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR/SEC
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5PRESIDENT/DI
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IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
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IRS990EZ/PrimaryExemptPurposeTxt0ASSIST LAY OPERATED SCHOOLS IN AREAS OF TEACHER CERTIFICATION, ACCREDITATION OPTIONS, CIRRICULUM PLANNING, SCHOOL IMPROVEMENT, VOCATIONAL TRAINING AND STAFF DEVELOPMENT.
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt013857
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt013857
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE EXPENSE 3,533 POSTAGE & DELIVERY 483 RESOURCE LIBRARY 320 SUPPLIES 197 TRAVEL/SEMINARS 4,919 INSURANCE 424 CEIT INSURANCE 1,879 AUTO EXPENSE 4,039 DUES & SUBSCRIPTIONS 262 LICENSES & PERMITS 20 NCPSA ACCREDIDATION 9,976 PROGRAM EXPENSE 27,009 STAFF DEVELOPMENT 102 TELEPHONE 1,181 TESTING MATERIALS 3,160 BANK SERVICE CHARGES 105 INTERNET SERVICE 872 MARKETING 6,530 ACCREDITATION VISIT EXPEN 4,289 COMPUTER EXPENSE 1,018 NON-INVESTMENT DEPRECIATION 1,031 TOTAL 71,349
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACCOUNTS RECEIVABLE 8,769 6,735 COMPUTER 4,605 4,605 LESS ACCUMULATED DEPRECIATION 4,605 4,605 EQUIPMENT 3,135 3,135 LESS ACCUMULATED DEPRECIATION 3,088 3,119 VEHICLE 5,000 5,000 LESS ACCUMULATED DEPRECIATION 1,583 2,583 TOTAL 12,233 9,168
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,316 34,213
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ASSIST LAY OPERATED SCHOOLS IN AREAS OF TEACHER CERTIFICATION, ACCREDITATION OPTIONS, CIRRICULUM PLANNING, SCHOOL IMPROVEMENT, VOCATIONAL TRAINING AND STAFF DEVELOPMENT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WANDA SARR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR/SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum04236430001
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EA SUTHERLAND EDUCATIONAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0EASU
ReturnHeader/Filer/EIN0412115114
ReturnHeader/Filer/PhoneNum04236430001
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 495
ReturnHeader/Filer/USAddress/CityNm0COLLEGEDALE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037315
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ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId00ED18EF8538BBE99782B500BE47E68043586616E
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt068.169.140.153
ReturnHeader/FilingSecurityInformation/IPDt02018-11-12
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm008:05:31
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621578786
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RUHLING & ASSOCIATES CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06131 SHALLOWFORD ROAD SUITE 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHATTANOOGA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037421
ReturnHeader/PreparerPersonGrp/PhoneNum04238928380
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID L RUHLING CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-11-12T09:05:31-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

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Filings