Civic Intelligence

Academy of Brain-Based Learning Environments

990 • Fiscal year 2023 • EIN 46-1540991

Jun 01, 2022 to May 31, 2023 • Filed on Apr 09, 2024

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

1.16x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

86th percentile

0.51x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

34th percentile

-3.2%

Higher net margin than 34% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

67th percentile

$49,000

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

89th percentile

58%

Faster asset growth than 89% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

59th percentile

15%

Faster revenue growth than 59% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets95th percentile

Assets

Flat

$275,491

Flat from 2023

Net Assets

Flat

-$42,802

Flat from 2023

Liabilities

Flat

$318,293

Flat from 2023

Revenue And Expenses
Liabilities / Revenue86th percentileNet Margin34th percentile

Revenue

Flat

$623,635

Flat from 2023

Expenses

Flat

$643,803

Flat from 2023

Net Income

Flat

-$20,168

Flat from 2023

Historical Trend

Balance Sheet Trend

Asset Growth89th 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 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

2023

Assets$275,491
Liabilities$318,293
Net Assets-$42,802
Open 2023 Filing

Operations Trend

Revenue Growth59th 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 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

2023

Revenue$623,635
Expenses$643,803
Net Income-$20,168
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2022 to May 31, 2023
Signed
Apr 9, 2024
Return Version
2022v5.0
Gross Receipts
$623,635
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
Land, Buildings, and Equipment, Net$33,140$212,167▲ $179,027
Cash and Non-Interest-Bearing Accounts$95,150$53,418▼ $41,732
Prepaid Expenses and Deferred Charges$42,852$6,406▼ $36,446
Total Assets$174,642$275,491▲ $100,849
Other Assets Total$3,500$3,500→ $0
Liabilities
Other Liabilities$187,744$256,439▲ $68,695
Accounts Payable and Accrued Expenses$4,807$61,854▲ $57,047
Deferred Revenue$4,725--
Total Liabilities$197,276$318,293▲ $121,017
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-22,634$-42,802▼ $20,168
Total Net Assets Fund Balance$-22,634$-42,802▼ $20,168
Total Liabilities and Net Assets / Fund Balance$174,642$275,491▲ $100,849

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$191,492$1,717$193,209
Other Land Buildings$20,675$42,773$63,448
Other Assets Org$3,500--
Compensation and Service Providers
Top Officer Pay67th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Wanda CowanDirectorFT$49,000$49,000

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$92,823
Program Service Revenue
$529,456
Investment Income
$0
Other Revenue
$1,356
All Other Contributions
$5,389
Change in Net Assets
$-20,168
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$357,513
Other Expenses$286,290
Total Fundraising Expense$326
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$236,632$92,024-$328,656
Occupancy$111,814$5,885-$117,699
Payroll Taxes$18,998$7,388-$26,386
Office Expenses$5,663$19,059-$24,722
Fees for Services Accounting$3,464$15,593-$19,057
Depreciation Depletion$12,016$2,166-$14,182
Other Expenses$11,826--$11,826
Advertising-$4,565$326$4,891
Interest$1,822$1,822-$3,644
Other Employee Benefits$1,779$692-$2,471
Fees for Services Other$2,225--$2,225
Conferences and Meetings-$1,463-$1,463
Travel$131--$131
Total Functional Expenses$492,820$150,657$326$643,803
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$157,188
Loan$84,471
Capital Lease Liabiity$14,780
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
2024-04-09
Discuss with paid preparer
Yes

Organization Details

Formed
2020
Legal Domicile
Ga
Voting Board Members
5
Independent Board Members
5
Employees
14

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.”

Raw XML Appendix360 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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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/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
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Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$275,491
Liabilities
$318,293
Net assets
-$42,802
Revenue
$623,635
Expenses
$643,803
Net income
-$20,168
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
2023Detailed filing. Detailed filing data is available for this year.$2.75$3.18$0.43$6.24$6.44$0.20
2023Summary only. Only limited summary data is available for this year.$2.75$3.18$0.43$6.24$6.44$0.20
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$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