Civic Intelligence

Academy of Brain Based Learning Env

EIN 46-1540991 • 501(c)3 • Mcdonough, GA

Profile

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

200 W Campground RoadMcdonough, GA 30253

ableschool.net

Siviq Scores

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

Liabilities / Assets

95th percentile

1.16x

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

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

88th percentile

0.56x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

27th percentile

-7.5%

Higher net margin than 27% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

60th percentile

$24,000

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

18th percentile

-13%

Faster asset growth than 18% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

21st percentile

-16%

Faster revenue growth than 21% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets95th percentile

Assets

Down

$266,066

Down $40,750 (-13%) from 2024

Liabilities

Up

$307,611

Up $301 (+0.1%) from 2024

Net Assets

Down

-$41,545

Down $41,051 (-8310%) from 2024

Operations
Liabilities / Revenue88th percentileNet Margin27th percentile

Revenue

Down

$548,053

Down $103,386 (-16%) from 2024

Expenses

Down

$589,104

Down $20,027 (-3.3%) from 2024

Net Income

Down

-$41,051

Down $83,359 (-197%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth18th percentile

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

$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

2025

Assets$266,066
Liabilities$307,611
Net Assets-$41,545
Open 2025 Filing

Operations Trend

Revenue Growth21st percentile

Revenue, expenses, and net income by year, with the latest 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

2025

Revenue$548,053
Expenses$589,104
Net Income-$41,051
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$266,066
Liabilities
$307,611
Net assets
-$41,545
Revenue
$548,053
Expenses
$589,104
Net income
-$41,051
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
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
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Nov 26, 2025
Return Version
2024v5.2
Gross Receipts
$553,296
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$182,156$162,910▼ $19,246
Cash and Non-Interest-Bearing Accounts$108,563$98,428▼ $10,135
Prepaid Expenses and Deferred Charges$10,847--
Accounts Receivable$1,750$1,228▼ $522
Total Assets$306,816$266,066▼ $40,750
Other Assets Total$3,500$3,500→ $0
Liabilities
Other Liabilities$264,947$243,505▼ $21,442
Unsecured Notes Loans Payable-$42,500-
Accounts Payable and Accrued Expenses$29,860$11,298▼ $18,562
Deferred Revenue$12,503$10,308▼ $2,195
Total Liabilities$307,310$307,611▲ $301
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-494$-41,545▼ $41,051
Total Net Assets Fund Balance$-494$-41,545▼ $41,051
Total Liabilities and Net Assets / Fund Balance$306,816$266,066▼ $40,750

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$161,400$26,809$188,209
Other Land Buildings$1,510$61,938$63,448
Compensation and Service Providers
Top Officer Pay60th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Wanda CowanDirectorFT$24,000$24,000

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$6,173
Program Service Revenue
$526,123
Investment Income
$15,757
Other Revenue
$0
Change in Net Assets
$-41,051
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$343,816
Other Expenses$245,288
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$228,843$88,994-$317,837
Occupancy$92,604$4,874-$97,478
Fees for Services Other$30,415--$30,415
Office Expenses$8,881$19,968-$28,849
Payroll Taxes$18,042$7,017-$25,059
Depreciation Depletion$6,251$12,995-$19,246
Other Expenses$15,679--$15,679
Fees for Services Accounting$840$6,160-$7,000
Interest$1,739$1,739-$3,478
All Other Expenses-$3,169-$3,169
Advertising-$956-$956
Other Employee Benefits$662$258-$920
Fees for Services Legal$47$351-$398
Total Functional Expenses$442,623$146,481$0$589,104
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$151,360
Loan$92,145
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
In Care Of
% WANDA COWAN
Phone
8664262253
Address
200 W CAMPGROUND ROAD, MCDONOUGH, GA 30253
Doing Business As
Able Christian School

Signing Officer

Name
Wanda Cowan
Title
Director
Phone
8664262253
Signed
2025-11-26
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.”

Raw XML Appendix373 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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IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
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IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
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IRS990/ScheduleJRequiredInd0false
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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/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalContributionsAmt06173
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0146481
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0442623
IRS990/TotalFunctionalExpensesGrp/TotalAmt0589104
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0307310
IRS990/TotalLiabilitiesEOYAmt0307611
IRS990/TotalLiabilitiesGrp/BOYAmt0307310
IRS990/TotalLiabilitiesGrp/EOYAmt0307611
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-494
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-41545
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0442623
IRS990/TotalProgramServiceRevenueAmt0526123
IRS990/TotalReportableCompFromOrgAmt024000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0541880
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0548053
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0306816
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0266066
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt042500
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0ABLESCHOOL.NET
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WANDA COWAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08664262253
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ACADEMY OF BRAIN BASED LEARNING ENV
ReturnHeader/Filer/BusinessNameControlTxt0ACAD
ReturnHeader/Filer/EIN0461540991
ReturnHeader/Filer/InCareOfNm0% WANDA COWAN
ReturnHeader/Filer/PhoneNum08664262253
ReturnHeader/Filer/USAddress/AddressLine1Txt0200 W CAMPGROUND ROAD
ReturnHeader/Filer/USAddress/CityNm0MCDONOUGH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030253
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
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/PreparationDt02025-12-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KIMBERLY L MAXWELL CPA
ReturnHeader/ReturnTs02025-12-04T18:47:16-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-06-01
ReturnHeader/TaxPeriodEndDt02025-05-31
ReturnHeader/TaxYr02024

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