Civic Intelligence

Academy of Brain-Based Learning Environments

990 • Fiscal year 2022 • EIN 46-1540991

Jun 01, 2021 to May 31, 2022 • Filed on Apr 12, 2023

Organization ProfileABLESCHOOL.NET
200 W Campground RoadMcdonough, GA 30253

(866) 426-2253

Siviq Scores

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

Liabilities / Assets

95th percentile

1.13x

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

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

83rd percentile

0.36x

Higher debt load relative to revenue than 83% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

34th percentile

-1.3%

Higher net margin than 34% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

53rd percentile

$0

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

8th percentile

-26%

Faster asset growth than 8% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

73rd percentile

37%

Faster revenue growth than 73% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets95th percentile

Assets

Down

$174,642

Down $61,291 (-26%) from 2021

Net Assets

Down

-$22,634

Down $972 (-4.5%) from 2021

Liabilities

Down

$197,276

Down $60,319 (-23%) from 2021

Revenue And Expenses
Liabilities / Revenue83rd percentileNet Margin34th percentile

Revenue

Up

$543,104

Up $146,105 (+37%) from 2021

Expenses

Up

$550,093

Up $69,497 (+14%) from 2021

Net Income

Up

-$6,989

Up $76,608 (+92%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth8th percentile

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

$400K$300K$200K$100K$0-$100KAssets 2021: $235,933Liabilities 2021: $257,595Net Assets 2021: -$21,6622021Assets 2022: $174,642Liabilities 2022: $197,276Net Assets 2022: -$22,6342022Assets 2023: $275,491Liabilities 2023: $318,293Net Assets 2023: -$42,8022023Assets 2024: $306,816Liabilities 2024: $307,310Net Assets 2024: -$4942024Assets 2025: $266,066Liabilities 2025: $307,611Net Assets 2025: -$41,5452025

Highlighted filing

2022

Assets$174,642
Liabilities$197,276
Net Assets-$22,634
Open 2022 Filing

Operations Trend

Revenue Growth73rd percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2021: $396,999Expenses 2021: $480,596Net Income 2021: -$83,5972021Revenue 2022: $543,104Expenses 2022: $550,093Net Income 2022: -$6,9892022Revenue 2023: $623,635Expenses 2023: $643,803Net Income 2023: -$20,1682023Revenue 2024: $651,439Expenses 2024: $609,131Net Income 2024: $42,3082024Revenue 2025: $548,053Expenses 2025: $589,104Net Income 2025: -$41,0512025

Highlighted filing

2022

Revenue$543,104
Expenses$550,093
Net Income-$6,989
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2021 to May 31, 2022
Signed
Apr 12, 2023
Return Version
2021v4.2
Gross Receipts
$543,104
Mission and Program Overview

Mission

Raise up godly leaders who live a purpose driven life, and who are equipped relationally, academically, individually, and spiritually, with excellency.

Raise up godly leaders who live a purpose driven life, and who are equipped relationally, academically, individually and spiritually, with excellency.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$184,654$95,150▼ $89,504
Prepaid Expenses and Deferred Charges$3,554$42,852▲ $39,298
Land, Buildings, and Equipment, Net$47,725$33,140▼ $14,585
Total Assets$235,933$174,642▼ $61,291
Other Assets Total-$3,500-
Liabilities
Unsecured Notes Loans Payable$257,595--
Other Liabilities-$187,744-
Accounts Payable and Accrued Expenses-$4,807-
Deferred Revenue-$4,725-
Total Liabilities$257,595$197,276▼ $60,319
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-21,662$-22,634▼ $972
Total Net Assets Fund Balance$-21,662$-22,634▼ $972
Total Liabilities and Net Assets / Fund Balance$235,933$174,642▼ $61,291

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$33,140$30,308$63,448
Other Assets Org$3,500--
Compensation and Service Providers
Top Officer Pay53rd percentile

Board Members and Trustees

NameTitle
Karen HunleyPresident
Jenna Lynn WarnerBoard Member
Wanda CowanDirector
Melvina NorwoodSecretary
Kelly SuttlesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$70,314
Program Service Revenue
$472,790
Investment Income
$0
Other Revenue
$0
All Other Contributions
$9,200
Change in Net Assets
$-6,989

Audited Revenue Reconciliation

Revenue per Audited Statements
$543,104
Total Revenue per Audited Statements
$543,104
Total Revenue per Form 990
$543,104
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$319,631
Other Expenses$230,462
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$183,052$55,945-$238,997
Occupancy$63,409--$63,409
Current Officers, Directors, Trustees, and Key Employees$28,450$28,450-$56,900
Fees for Services Other$26,175$6,675-$32,850
Payroll Taxes$16,978$6,756-$23,734
Office Expenses$2,405$21,058-$23,463
Depreciation Depletion$11,966$449-$12,415
Other Expenses$12,133--$12,133
Insurance$10,207--$10,207
Interest$2,481$7,288-$9,769
Advertising-$7,130-$7,130
Fees for Services Accounting-$1,977-$1,977
Conferences and Meetings$563--$563
Total Functional Expenses$414,365$135,728$0$550,093

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$550,093
Expenses per Audited Statements$549,657
Total Expenses per Audited Statements$549,657
Expenses Not Reported on Financial Statements$436
Other Expense Adjustments$436
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
Sba Loan Payable$157,187
Capital Lease Liablity$30,557
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
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

Governance Explanations

Form 990 governing body review Part VI line 11

“Form 990 is reviewed by the director and treasurer prior to filing.”

Conflict of interest policy compliance Part VI line 12C

“The school has a written confilict of interest policy available upon request.”

Governing documents etc available to public Part VI line 19

“Governing documents are avialable for review upon request.”

Filing and Contact Details

Filer

Filer Name
Academy of Brain Based Learning Env
EIN
46-1540991
Address
200 W CAMPGROUND ROAD, MCDONOUGH, GA 30253
Doing Business As
Able Christian School

Signing Officer

Name
Wanda Cowan
Title
Director
Phone
8664262253
Signed
2023-04-12
Discuss with paid preparer
Yes

Organization Details

Formed
2020
Legal Domicile
Ga
Voting Board Members
5
Independent Board Members
5
Employees
13

Preparer

Firm
The Accounting Firm LLC
Address
55 Jonesboro Street, McDonough, GA 30253
Preparer
Kimberly L Maxwell CPA
Phone
7709577169
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“The school seperated from turning point church and became an independent 501(c)(3). The balance in retained earnings at the time of seperation was $61,935.”

Part XI response or note to any line in Part XI

“Capital lease had been set up incorrectly. This was fixed during the audit to correctly record a capital lease. Adjustment was made to retained earnings for prior period adjusment.”

Financial Statement Notes

Other expenses included on Form 990 (Part XII, line 4B)

“Additional deprecitaion expense of 436 is included in current year, but was part of the prior period adjusment on the audit.”

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY THE DIRECTOR AND TREASURER PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL HAS A WRITTEN CONFILICT OF INTEREST POLICY AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE AVIALABLE FOR REVIEW UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE SCHOOL SEPERATED FROM TURNING POINT CHURCH AND BECAME AN INDEPENDENT 501(C)(3). THE BALANCE IN RETAINED EARNINGS AT THE TIME OF SEPERATION WAS $61,935.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CAPITAL LEASE HAD BEEN SET UP INCORRECTLY. THIS WAS FIXED DURING THE AUDIT TO CORRECTLY RECORD A CAPITAL LEASE. ADJUSTMENT WAS MADE TO RETAINED EARNINGS FOR PRIOR PERIOD ADJUSMENT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part XI response or note to any line in Part XI
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0WANDA COWAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08664262253
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-04-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ACADEMY OF BRAIN BASED LEARNING ENV
ReturnHeader/Filer/BusinessNameControlTxt0ACAD
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ReturnHeader/Filer/USAddress/AddressLine1Txt0200 W CAMPGROUND ROAD
ReturnHeader/Filer/USAddress/CityNm0MCDONOUGH
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0260150164
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0The Accounting Firm LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt055 Jonesboro Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0McDonough
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030253
ReturnHeader/PreparerPersonGrp/PhoneNum07709577169
ReturnHeader/PreparerPersonGrp/PreparationDt02023-04-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kimberly L Maxwell CPA
ReturnHeader/ReturnTs02023-04-13T11:40:13-04:00
ReturnHeader/ReturnTypeCd0990
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ReturnHeader/TaxPeriodBeginDt02021-06-01
ReturnHeader/TaxPeriodEndDt02022-05-31
ReturnHeader/TaxYr02021

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$174,642
Liabilities
$197,276
Net assets
-$22,634
Revenue
$543,104
Expenses
$550,093
Net income
-$6,989
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.66$3.08$0.42$5.48$5.89$0.41
2024Summary only. Only limited summary data is available for this year.$3.07$3.07$0.00$6.51$6.09$0.42
2023Summary only. Only limited summary data is available for this year.$2.75$3.18$0.43$6.24$6.44$0.20
2022Detailed filing. Detailed filing data is available for this year.$1.75$1.97$0.23$5.43$5.50$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.36$2.58$0.22$3.97$4.81$0.84