Civic Intelligence

Academy of Brain-Based Learning Environments

990 • Fiscal year 2024 • EIN 46-1540991

Jun 01, 2023 to May 31, 2024 • Filed on Sep 30, 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

1.00x

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

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

87th percentile

0.47x

Higher debt load relative to revenue than 87% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

54th percentile

6.5%

Higher net margin than 54% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

62nd percentile

$34,400

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

65th percentile

11%

Faster asset growth than 65% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

45th percentile

4.5%

Faster revenue growth than 45% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets95th percentile

Assets

Flat

$306,816

Flat from 2024

Net Assets

Flat

-$494

Flat from 2024

Liabilities

Flat

$307,310

Flat from 2024

Revenue And Expenses
Liabilities / Revenue87th percentileNet Margin54th percentile

Revenue

Flat

$651,439

Flat from 2024

Expenses

Flat

$609,131

Flat from 2024

Net Income

Flat

$42,308

Flat from 2024

Historical Trend

Balance Sheet Trend

Asset Growth65th 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 2024: $306,816Liabilities 2024: $307,310Net Assets 2024: -$4942024Assets 2025: $266,066Liabilities 2025: $307,611Net Assets 2025: -$41,5452025

Highlighted filing

2024

Assets$306,816
Liabilities$307,310
Net Assets-$494
Open 2024 Filing

Operations Trend

Revenue Growth45th 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 2024: $651,439Expenses 2024: $609,131Net Income 2024: $42,3082024Revenue 2025: $548,053Expenses 2025: $589,104Net Income 2025: -$41,0512025

Highlighted filing

2024

Revenue$651,439
Expenses$609,131
Net Income$42,308
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Sep 30, 2024
Return Version
2023v5.1
Gross Receipts
$651,439
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$212,167$182,156▼ $30,011
Cash and Non-Interest-Bearing Accounts$53,418$108,563▲ $55,145
Prepaid Expenses and Deferred Charges$6,406$10,847▲ $4,441
Accounts Receivable-$1,750-
Total Assets$275,491$306,816▲ $31,325
Other Assets Total$3,500$3,500→ $0
Liabilities
Other Liabilities$256,439$264,947▲ $8,508
Accounts Payable and Accrued Expenses$61,854$29,860▼ $31,994
Deferred Revenue-$12,503-
Total Liabilities$318,293$307,310▼ $10,983
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-42,802$-494▲ $42,308
Total Net Assets Fund Balance$-42,802$-494▲ $42,308
Total Liabilities and Net Assets / Fund Balance$275,491$306,816▲ $31,325

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$173,946$14,263$188,209
Other Land Buildings$8,210$55,238$63,448
Other Assets Org$3,500--
Compensation and Service Providers
Top Officer Pay62nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Wanda CowanDirectorFT$34,400$34,400

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$44,257
Program Service Revenue
$605,526
Investment Income
$398
Other Revenue
$1,258
Change in Net Assets
$42,308
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$308,955
Other Expenses$300,176
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$204,980$79,714-$284,694
Occupancy$94,421$4,969-$99,390
Office Expenses$8,376$18,845-$27,221
Depreciation Depletion$12,016$12,995-$25,011
Payroll Taxes$16,136$6,276-$22,412
Other Expenses$20,359--$20,359
Fees for Services Other$17,500--$17,500
Interest$7,726$7,726-$15,452
Fees for Services Accounting$1,380$3,337-$4,717
Other Employee Benefits$1,331$518-$1,849
Advertising-$1,673-$1,673
Fees for Services Legal$507$915-$1,422
Total Functional Expenses$472,163$136,968$0$609,131
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$155,574
Loan$99,193
Capital Lease Liabiity$10,180
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
2024-09-30
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.”

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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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IRS990ScheduleE/MaintainRacialCompRecsInd0true
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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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IRS990/TotalProgramServiceRevenueAmt0605526
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0651439
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IRS990/WebsiteAddressTxt0ABLESCHOOL.NET
IRS990/WhistleblowerPolicyInd0false
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WANDA COWAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08664262253
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-09-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ACADEMY OF BRAIN BASED LEARNING ENV
ReturnHeader/Filer/BusinessNameControlTxt0ACAD
ReturnHeader/Filer/EIN0461540991
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/PreparationDt02024-09-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kimberly L Maxwell CPA
ReturnHeader/ReturnTs02024-09-30T20:06:56-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-06-01
ReturnHeader/TaxPeriodEndDt02024-05-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$306,816
Liabilities
$307,310
Net assets
-$494
Revenue
$651,439
Expenses
$609,131
Net income
$42,308
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
2024Detailed filing. Detailed filing data is available for this year.$3.07$3.07$0.00$6.51$6.09$0.42
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
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