Civic Intelligence

Delta School

990 • Fiscal year 2023 • EIN 46-4407804

Jul 01, 2022 to Jun 30, 2023 • Filed on May 13, 2024

5101 Highway 61Wilson, AR 72395

(870) 655-0200

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.58x

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

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

17th percentile

0.02x

Higher debt load relative to revenue than 17% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

87th percentile

42%

Higher net margin than 87% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

70th percentile

$180,000

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

3rd percentile

-30%

Faster asset growth than 3% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

98th percentile

583%

Faster revenue growth than 98% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Down

$177,388

Down $75,159 (-30%) from 2022

Net Assets

Up

$73,975

Up $2,147,269 (+104%) from 2022

Liabilities

Down

$103,413

Down $2,222,428 (-96%) from 2022

Revenue

Up

$5,162,730

Up $4,406,542 (+583%) from 2022

Expenses

Up

$3,015,461

Up $627,904 (+26%) from 2022

Net Income

Up

$2,147,269

Up $3,778,638 (+232%) from 2022

Historical Trend

Balance Sheet Trend

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

$4.0M$2.0M$0-$2.0M-$4.0MAssets 2015: $51,178Liabilities 2015: $100,524Net Assets 2015: -$49,3462015Assets 2016: $93,343Liabilities 2016: $0Net Assets 2016: $93,3432016Assets 2017: $107,386Liabilities 2017: $175,341Net Assets 2017: -$67,9552017Assets 2018: $141,214Liabilities 2018: $121,534Net Assets 2018: $19,6802018Assets 2019: $139,844Liabilities 2019: $144,119Net Assets 2019: -$4,2752019Assets 2020: $198,785Liabilities 2020: $485,525Net Assets 2020: -$286,7402020Assets 2021: $223,412Liabilities 2021: $665,337Net Assets 2021: -$441,9252021Assets 2022: $252,547Liabilities 2022: $2,325,841Net Assets 2022: -$2,073,2942022Assets 2023: $177,388Liabilities 2023: $103,413Net Assets 2023: $73,9752023Assets 2024: $21,073Liabilities 2024: $39,203Net Assets 2024: -$18,1302024

Highlighted filing

2023

Assets$177,388
Liabilities$103,413
Net Assets$73,975

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2015: $272,236Expenses 2015: $321,582Net Income 2015: -$49,3462015Revenue 2016: $1,765,900Expenses 2016: $1,724,525Net Income 2016: $41,3752016Revenue 2017: $2,212,932Expenses 2017: $2,271,286Net Income 2017: -$58,3542017Revenue 2018: $3,761,731Expenses 2018: $3,674,096Net Income 2018: $87,6352018Revenue 2019: $2,508,834Expenses 2019: $2,532,789Net Income 2019: -$23,9552019Revenue 2020: $2,326,338Expenses 2020: $2,608,803Net Income 2020: -$282,4652020Revenue 2021: $2,432,895Expenses 2021: $2,588,080Net Income 2021: -$155,1852021Revenue 2022: $756,188Expenses 2022: $2,387,557Net Income 2022: -$1,631,3692022Revenue 2023: $5,162,730Expenses 2023: $3,015,461Net Income 2023: $2,147,2692023Revenue 2024: $3,055,812Expenses 2024: $3,147,917Net Income 2024: -$92,1052024

Highlighted filing

2023

Revenue$5,162,730
Expenses$3,015,461
Net Income$2,147,269
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 13, 2024
Return Version
2022v5.0
Gross Receipts
$5,162,730
Mission and Program Overview

Mission

The delta school offers private school education for students in kindergarten through 12th grade using a project-based curriculum with a focus on hands-on learning. The organization offers a variety of educational opportunities through the use of multi-aged classrooms.

The delta school is a private school for students in kindergarten through 12th grade that uses a project-based curriculum with a focus on hands-on learning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$96,015$108,578▲ $12,563
Rtn Earn Endowment Incm Other Fnds$-2,073,294$73,975▲ $2,147,269
Cash and Non-Interest-Bearing Accounts$122,805$45,985▼ $76,820
Accounts Receivable$28,290$22,825▼ $5,465
Prepaid Expenses and Deferred Charges$5,437$0▼ $5,437
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$252,547$177,388▼ $75,159
Liabilities
Accounts Payable and Accrued Expenses$15,912$52,273▲ $36,361
Deferred Revenue$26,630$28,566▲ $1,936
Other Liabilities$2,283,299$22,574▼ $2,260,725
Total Liabilities$2,325,841$103,413▼ $2,222,428
Net Assets / Fund Balance
Total Net Assets Fund Balance$-2,073,294$73,975▲ $2,147,269
Total Liabilities and Net Assets / Fund Balance$252,547$177,388▼ $75,159

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$108,578$238,807-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Andrew PodollHead of SchoolFT$180,000$180,000

Board Members and Trustees

NameTitle
Brittany SuggDirector
Byron CarlockDirector
Travis SenterDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$4,351,604
Program Service Revenue
$810,879
Investment Income
$247
Other Revenue
$0
All Other Contributions
$4,351,604
Change in Net Assets
$2,147,269

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,162,730
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$5,162,730
Total Revenue per Form 990
$5,162,730
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,910,909
Other Expenses$1,104,552
Total Fundraising Expense$124,860
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,394,964$297,727$38,218$1,730,909
All Other Expenses$160,095$36,485$2,537$199,117
Current Officers, Directors, Trustees, and Key Employees-$180,000-$180,000
Interest$83,928$28,743$2,299$114,970
Insurance$70,663$24,200$1,935$96,798
Advertising--$73,879$73,879
Other Expenses$49,746$17,036$1,363$68,145
Depreciation Depletion$21,166$7,249$580$28,995
Total Functional Expenses$2,240,770$649,831$124,860$3,015,461

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,015,461
Total Expenses per Audited Statements$3,015,461
Total Expenses per Form 990$3,015,461
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Vehicle Note Payable$22,574
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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
Yes
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, Part VI, Section B, Line 11B

After the return is prepared by an independent accounting firm, the return is reviewed by the board of directors before submission to the irs.

Form 990, Part VI, Section B, Line 12C

In accordance with the bylaws, the directors sign a statement annually confirming their compliance with the conflicts of interest policy.

Form 990, Part VI, Section B, Line 15A

In accordance with the bylaws, compensation for a position is determined as to what is reasonable for the experience, expertise, geography and needs of the organization. Compensation is dicussed and voted on at board meetings. The resulting decision is recorded in the minutes.

Form 990, Part VI, Section C, Line 18

The organization's tax documents are available to the public upon request.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
The Delta School
EIN
46-4407804
Phone
8706550200
Address
5101 HIGHWAY 61, WILSON, AR 72395

Signing Officer

Name
Melanie Wilkey
Title
Director of Finance
Phone
8706550200
Signed
2024-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrew Podoll
Formed
2014
Legal Domicile
Ar
Voting Board Members
3
Independent Board Members
3
Employees
27
Volunteers
0

Preparer

Firm
The Marston Group Plc
Address
1661 INTERNATIONAL DRIVE SUITE 250, MEMPHIS, TN 38120
Preparer
Beth R Price Jd CPA
Phone
9017613003
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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/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0180000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ANDREW PODOLL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0HEAD OF SCHOOL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0180000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AFTER THE RETURN IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM, THE RETURN IS REVIEWED BY THE BOARD OF DIRECTORS BEFORE SUBMISSION TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IN ACCORDANCE WITH THE BYLAWS, THE DIRECTORS SIGN A STATEMENT ANNUALLY CONFIRMING THEIR COMPLIANCE WITH THE CONFLICTS OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IN ACCORDANCE WITH THE BYLAWS, COMPENSATION FOR A POSITION IS DETERMINED AS TO WHAT IS REASONABLE FOR THE EXPERIENCE, EXPERTISE, GEOGRAPHY AND NEEDS OF THE ORGANIZATION. COMPENSATION IS DICUSSED AND VOTED ON AT BOARD MEETINGS. THE RESULTING DECISION IS RECORDED IN THE MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S TAX DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0AR
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0252547
IRS990/TotalAssetsEOYAmt0177388
IRS990/TotalAssetsGrp/BOYAmt0252547
IRS990/TotalAssetsGrp/EOYAmt0177388
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt04351604
IRS990/TotalEmployeeCnt027
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0124860
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0649831
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02240770
IRS990/TotalFunctionalExpensesGrp/TotalAmt03015461
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02325841
IRS990/TotalLiabilitiesEOYAmt0103413
IRS990/TotalLiabilitiesGrp/BOYAmt02325841
IRS990/TotalLiabilitiesGrp/EOYAmt0103413
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-2073294
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt073975
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt092840
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt092840
IRS990/TotalProgramServiceExpensesAmt02240770
IRS990/TotalProgramServiceRevenueAmt0810879
IRS990/TotalReportableCompFromOrgAmt0180000
IRS990/TotalRevenueGrp/ExclusionAmt0247
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0810879
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt05162730
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0252547
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0177388
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05101 HIGHWAY 61
IRS990/USAddress/CityNm0WILSON
IRS990/USAddress/StateAbbreviationCd0AR
IRS990/USAddress/ZIPCd072395
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.THEDELTASCHOOL.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MELANIE WILKEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR OF FINANCE
ReturnHeader/BusinessOfficerGrp/PhoneNum08706550200
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE DELTA SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0DELT
ReturnHeader/Filer/EIN0464407804
ReturnHeader/Filer/PhoneNum08706550200
ReturnHeader/Filer/USAddress/AddressLine1Txt05101 HIGHWAY 61
ReturnHeader/Filer/USAddress/CityNm0WILSON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AR
ReturnHeader/Filer/USAddress/ZIPCd072395
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261180446
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0THE MARSTON GROUP PLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01661 INTERNATIONAL DRIVE SUITE 250
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MEMPHIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd038120
ReturnHeader/PreparerPersonGrp/PhoneNum09017613003
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BETH R PRICE JD CPA
ReturnHeader/ReturnTs02024-05-16T08:57:18-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MELANIE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0WILKEY
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

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