Civic Intelligence

The Learning Bench Academy

EIN 45-2612855 • 501(c)3 • Livingston, MT

Pub. 78 Eligible990-N Coverage

Profile

SCHOOL

PO Box 403Livingston, MT 59047

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

97th percentile

4.33x

Higher debt load relative to assets than 97% of similar nonprofits.

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

Liabilities / Revenue

92nd percentile

0.61x

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

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

Net Margin

58th percentile

6.0%

Higher net margin than 58% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

88th percentile

56%

Faster asset growth than 88% of similar nonprofits.

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

Revenue Growth

37th percentile

-13%

Faster revenue growth than 37% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets97th percentile

Assets

Up

$8,495

Up $3,032 (+56%) from 2017

Liabilities

Down

$36,761

Down $569 (-1.5%) from 2017

Net Assets

Up

-$28,266

Up $3,601 (+11%) from 2017

Operations
Liabilities / Revenue92nd percentileNet Margin58th percentile

Revenue

Down

$60,342

Down $9,352 (-13%) from 2017

Expenses

Down

$56,741

Down $30,129 (-35%) from 2017

Net Income

Up

$3,601

Up $20,777 (+121%) from 2017

Trend Graphs

Balance Sheet Trend

Asset Growth88th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$40K$20K$0-$20K-$40KAssets 2014: $32,100Liabilities 2014: $32,1002014Assets 2016: $10,795Liabilities 2016: $25,4862016Assets 2017: $5,463Liabilities 2017: $37,330Net Assets 2017: -$31,8672017Assets 2018: $8,495Liabilities 2018: $36,761Net Assets 2018: -$28,2662018

Highlighted filing

2018

Assets$8,495
Liabilities$36,761
Net Assets-$28,266
Open 2018 Filing

Operations Trend

Revenue Growth37th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2014: $109,188Expenses 2014: $17,014Net Income 2014: $92,1742014Revenue 2016: $116,104Expenses 2016: $130,795Net Income 2016: -$14,6912016Revenue 2017: $69,694Expenses 2017: $86,870Net Income 2017: -$17,1762017Revenue 2018: $60,342Expenses 2018: $56,741Net Income 2018: $3,6012018

Highlighted filing

2018

Revenue$60,342
Expenses$56,741
Net Income$3,601
Open 2018 Filing

Filings

Most recent year

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

Open filing
Assets
$8,495
Liabilities
$36,761
Net assets
-$28,266
Revenue
$60,342
Expenses
$56,741
Net income
$3,601
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2018Detailed filing. Detailed filing data is available for this year.$0.08$0.37$0.28$0.60$0.57$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.05$0.37$0.32$0.70$0.87$0.17
2016Summary only. Only limited summary data is available for this year.$0.11$0.25$1.16$1.31$0.15
2014Summary only. Only limited summary data is available for this year.$0.32$0.32$1.09$0.17$0.92
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 5, 2019
Return Version
2017v2.2
Gross Receipts
$60,342
Mission and Program Overview

Mission

SCHOOL

Program Services

DescriptionGrantsExpenses
SCHOOL-$56,741
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
DAVID SKATTUMChairman-$0--
CHRIS FLOOKDirector-$0--
GUY OLSONDirector-$0--
CAROL WITHERSDirector-$0--
Filing and Contact Details

Filer

Filer Name
Summit Academy Inc
EIN
45-2612855
Phone
4068239155
Address
PO BOX 403, LIVINGSTON, MT 59047

Signing Officer

Name
Christanna Flook
Title
Permanent Board Member
Phone
4068239155
Signed
2019-05-05
Discuss with paid preparer
Yes

Preparer

Firm
First Choice Accounting Inc
Address
PO BOX 609, LIVINGSTON, MT 59047
Preparer
Michelle a Jolley
Phone
4062229292
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 16

“Books & testing materials 308.”

Form 990EZ, Part I, Line 16

“GIFTS & DONATIONS 2250.”

Form 990EZ, Part I, Line 16

“INSURANCE 535.”

Form 990EZ, Part I, Line 16

“MEMBERSHIPS 287.”

Form 990EZ, Part I, Line 16

“OFFICE SUPPLIES 1154.”

Form 990EZ, Part I, Line 16

“PAYROLL LIABILTIES 3924.”

Form 990EZ, Part I, Line 16

“POSTAGE/SHIPPING 248.”

Form 990EZ, Part I, Line 16

“REIMBURSED TRAVEL”

Form 990EZ, Part I, Line 16

“Secondary online education classes 550.”

Form 990EZ, Part I, Line 16

“STAFF EDUCATION/TRAINING”

Form 990EZ, Part I, Line 16

“STUDENT ACTIVITIES 2792.”

Form 990EZ, Part I, Line 16

“UNIFORMS 38.”

Form 990EZ, Part II, Line 24

“Accounts receivable 900. 5846.”

Form 990EZ, Part II, Line 26

“Past due rent 20000. 20000.”

Form 990EZ, Part II, Line 26

“Accounts payable(p/r liab/bills) 6649. 330.”

Form 990EZ, Part II, Line 26

“LOAN-FLOOK 4060.”

Form 990EZ, Part II, Line 26

“Accounting adjustment to balance books 10681. 12371.”

Raw XML Appendix180 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PhoneNum04065701383
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LIVINGSTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MT
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd059047
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt04563
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt02649
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IRS990EZ/FiledScheduleAInd0true
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IRS990EZ/Form990TotalAssetsGrp/EOYAmt08495
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IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt060342
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-31867
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-28266
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-31867
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-28266
IRS990EZ/OccupancyRentUtltsAndMaintAmt01123
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DAVID SKATTUM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CHRIS FLOOK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2GUY OLSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3CAROL WITHERS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CHAIRMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0900
IRS990EZ/OtherAssetsTotalDetail/EOYAmt05846
IRS990EZ/OtherExpensesTotalAmt012086
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SCHOOL
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SCHOOL
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt056741
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt042432
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt09500
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt037330
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt036761
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt056741
IRS990EZ/TotalProgramServiceExpensesAmt056741
IRS990EZ/TotalRevenueAmt060342
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOOKS & TESTING MATERIALS 308.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GIFTS & DONATIONS 2250.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INSURANCE 535.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERSHIPS 287.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OFFICE SUPPLIES 1154.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PAYROLL LIABILTIES 3924.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6POSTAGE/SHIPPING 248.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7REIMBURSED TRAVEL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8SECONDARY ONLINE EDUCATION CLASSES 550.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9STAFF EDUCATION/TRAINING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10STUDENT ACTIVITIES 2792.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11UNIFORMS 38.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12ACCOUNTS RECEIVABLE 900. 5846.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13PAST DUE RENT 20000. 20000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14ACCOUNTS PAYABLE(P/R LIAB/BILLS) 6649. 330.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15LOAN-FLOOK 4060.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16ACCOUNTING ADJUSTMENT TO BALANCE BOOKS 10681. 12371.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990EZ, Part II, Line 26
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRISTANNA FLOOK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PERMANENT BOARD MEMBER
ReturnHeader/BusinessOfficerGrp/PhoneNum04068239155
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SUMMIT ACADEMY INC
ReturnHeader/Filer/BusinessNameControlTxt0SUMM
ReturnHeader/Filer/EIN0452612855
ReturnHeader/Filer/PhoneNum04068239155
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 403
ReturnHeader/Filer/USAddress/CityNm0LIVINGSTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059047
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId03D192E79FD8F91F1ED03BD742BD229331CFACB4D
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId03D192E79FD8F91F1ED03BD742BD229331CFACB4D
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt097.121.215.85
ReturnHeader/FilingSecurityInformation/IPDt02019-05-09
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm010:39:45
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FIRST CHOICE ACCOUNTING INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 609
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LIVINGSTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059047
ReturnHeader/PreparerPersonGrp/PhoneNum04062229292
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHELLE A JOLLEY
ReturnHeader/ReturnTs02019-05-09T10:39:54-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

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