Civic Intelligence

Hephzibah Charter Foundation Inc.

990 • Fiscal year 2018 • EIN 47-2486657

Jul 01, 2017 to Jun 30, 2018 • Filed on May 15, 2019

Organization ProfileWWW.GSICCHARTER.COM
5073 Storey Mill RoadHephzibah, GA 30815

(706) 434-8085

Siviq Scores

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

Liabilities / Assets

92nd percentile

1.02x

Higher debt load relative to assets than 92% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

82nd percentile

1.08x

Higher debt load relative to revenue than 82% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

64th percentile

8.4%

Higher net margin than 64% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

27th percentile

$67,735

Higher top officer pay than 27% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

95th percentile

76%

Faster asset growth than 95% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

75th percentile

19%

Faster revenue growth than 75% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Up

$6,749,158

Up $2,915,209 (+76%) from 2017

Net Assets

Down

-$145,936

Down $1,481,431 (-111%) from 2017

Liabilities

Up

$6,895,094

Up $4,396,640 (+176%) from 2017

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin64th percentile

Revenue

Up

$6,364,994

Up $1,017,441 (+19%) from 2017

Expenses

Up

$5,827,389

Up $1,518,732 (+35%) from 2017

Net Income

Down

$537,605

Down $501,291 (-48%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth95th percentile

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

$20M$15M$10M$5.0M$0-$5.0MAssets 2016: $469,930Liabilities 2016: $439,843Net Assets 2016: $30,0872016Assets 2017: $3,833,949Liabilities 2017: $2,498,454Net Assets 2017: $1,335,4952017Assets 2018: $6,749,158Liabilities 2018: $6,895,094Net Assets 2018: -$145,9362018Assets 2019: $8,450,421Liabilities 2019: $7,728,130Net Assets 2019: $722,2912019Assets 2020: $10,024,229Liabilities 2020: $9,018,379Net Assets 2020: $1,005,8502020Assets 2021: $10,181,498Liabilities 2021: $10,094,274Net Assets 2021: $87,2242021Assets 2022: $10,945,991Liabilities 2022: $10,119,261Net Assets 2022: $826,7302022Assets 2023: $15,403,442Liabilities 2023: $13,599,851Net Assets 2023: $1,803,5912023Assets 2024: $16,389,441Liabilities 2024: $13,172,657Net Assets 2024: $3,216,7842024Assets 2025: $17,845,946Liabilities 2025: $12,230,853Net Assets 2025: $5,615,0932025

Highlighted filing

2018

Assets$6,749,158
Liabilities$6,895,094
Net Assets-$145,936
Open 2018 Filing

Operations Trend

Revenue Growth75th percentile

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

$15M$10M$5.0M$0-$5.0MRevenue 2016: $3,764,573Expenses 2016: $3,632,988Net Income 2016: $131,5852016Revenue 2017: $5,347,553Expenses 2017: $4,308,657Net Income 2017: $1,038,8962017Revenue 2018: $6,364,994Expenses 2018: $5,827,389Net Income 2018: $537,6052018Revenue 2019: $6,820,063Expenses 2019: $5,951,836Net Income 2019: $868,2272019Revenue 2020: $7,468,745Expenses 2020: $7,185,186Net Income 2020: $283,5592020Revenue 2021: $8,307,126Expenses 2021: $9,225,752Net Income 2021: -$918,6262021Revenue 2022: $9,916,455Expenses 2022: $9,190,057Net Income 2022: $726,3982022Revenue 2023: $11,501,239Expenses 2023: $10,524,378Net Income 2023: $976,8612023Revenue 2024: $12,216,698Expenses 2024: $10,803,505Net Income 2024: $1,413,1932024Revenue 2025: $14,379,988Expenses 2025: $11,981,677Net Income 2025: $2,398,3112025

Highlighted filing

2018

Revenue$6,364,994
Expenses$5,827,389
Net Income$537,605
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 15, 2019
Return Version
2017v2.3
Gross Receipts
$6,364,994
Mission and Program Overview

Mission

The charter schools are committed to excellence in all endeavors including delivering a classical education.

The organization operates a charter school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,392,984$2,674,939▲ $1,281,955
Land, Buildings, and Equipment, Net$219,489$236,969▲ $17,480
Savings and Temporary Cash Investments$82,362$155,967▲ $73,605
Prepaid Expenses and Deferred Charges$16,592--
Accounts Receivable$11,439--
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$1,335,495$-145,936▼ $1,481,431
Total Assets$3,833,949$6,749,158▲ $2,915,209
Other Assets Total$2,111,083$3,681,283▲ $1,570,200
Liabilities
Other Liabilities$2,252,863$6,588,131▲ $4,335,268
Accounts Payable and Accrued Expenses$245,591$306,963▲ $61,372
Total Liabilities$2,498,454$6,895,094▲ $4,396,640
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,335,495$-145,936▼ $1,481,431
Total Liabilities and Net Assets / Fund Balance$3,833,949$6,749,158▲ $2,915,209

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$236,969$71,252$308,221
Other Assets Org$1,144,955--
Compensation and Service Providers
Top Officer Pay27th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jody BoulineauSuperintendentFT$61,533$6,202$67,735

Board Members and Trustees

NameTitle
Robert BuchwitzChairman
Brent WeirVice Chairman
Eugene YuBoard Member
Roger JamesBoard Member
Wright McleodBoard Member
GLENN O'STEENCFO
Revenue and Support

Revenue Composition

Contributions and Grants
$5,962,041
Program Service Revenue
$402,642
Investment Income
$311
Other Revenue
$0
All Other Contributions
$12,004
Change in Net Assets
$537,605

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,364,994
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$6,364,994
Total Revenue per Form 990
$6,364,994
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,266,059
Other Expenses$1,561,330
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,253,629$269,157-$2,522,786
Pension Plan Contributions$987,028$148,020-$1,135,048
Occupancy$731,988--$731,988
Other Employee Benefits$443,392$66,493-$509,885
Fees for Services Other$212,134$84,563-$296,697
Current Officers, Directors, Trustees, and Key Employees-$68,808-$68,808
Office Expenses$11,782$39,788-$51,570
Depreciation Depletion$50,078--$50,078
Information Technology$15,073$14,818-$29,891
Payroll Taxes$25,681$3,851-$29,532
Conferences and Meetings$16,154$8,839-$24,993
All Other Expenses$15,052$1,139-$16,191
Fees for Services Accounting-$14,716-$14,716
Insurance$14,603--$14,603
Other Expenses$13,815$5,387-$13,815
Travel$2,649$492-$3,141
Fees for Services Legal-$2,186-$2,186
Advertising-$1,500-$1,500
Total Functional Expenses$5,097,632$729,757$0$5,827,389

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,827,389
Total Expenses per Audited Statements$5,827,389
Total Expenses per Form 990$5,827,389
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
Net Opeb Liability$3,165,035
Net Pension Liability$3,148,537
Deferred Inflows of Resources - Opeb Items$241,010
Deferred Inflows of Resources - Pension Items$33,549
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
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

“A copy of form 990 was provided to the organization's governing body for review before it was filed.”

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

“Members of the board and officers must recuse themselves when voting on matters that create a conflict.”

Form 990, Part VI, Section B, Line 15

“Compensation is determined by comparison to other charter schools and local pay scales.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy, financial statements, and form 990 are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Hephzibah Charter Foundation
EIN
47-2486657
Phone
7064348085
Address
5073 STOREY MILL ROAD, HEPHZIBAH, GA 30815
Doing Business As
Georgia School for Innovation and the Classics

Signing Officer

Name
Jody Boulineau
Title
Superintendent
Phone
7064348085
Signed
2019-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jody Boulineau
Formed
2014
Legal Domicile
Ga
Voting Board Members
5
Independent Board Members
5
Employees
72
Volunteers
50

Preparer

Firm
Mauldin & Jenkins LLC
Address
200 GALLERIA PKWY SE STE 1700, ATLANTA, GA 30339-5946
Preparer
Mary Jo Alexander
Phone
7709558600
Supplemental Narrative

Additional Explanations

Form 990 Part XII Line 2C

“There were no changes to the auditor selection or oversight processes.”

Form 990 Part XI, Line 8

“The prior period adjustment is due to the implementation of gasb statement no. 75 - accounting and financial reporting for postemployment benefits other than pensions.”

Form 990 Part IV, Line 13

“The organization is a charter school. Charter schools are considered public rather than private schools and, therefore, are not required to complete schedule e.”

Financial Statement Notes

Form 990 Part X

“There are no uncertain tax liabilities reported on the audited financial statements under fin 48 (asc 740-10).”

Raw XML AppendixShowing 400 of 416 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0245591
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0306963
IRS990/AccountsReceivableGrp/BOYAmt011439
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE ORGANIZATION OPERATES A CHARTER SCHOOL.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt01500
IRS990/AdvertisingGrp/TotalAmt01500
IRS990/AllOtherContributionsAmt012004
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt01139
IRS990/AllOtherExpensesGrp/ProgramServicesAmt015052
IRS990/AllOtherExpensesGrp/TotalAmt016191
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum07064348085
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt05073 STOREY MILL ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0HEPHZIBAH
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd030815
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt01392984
IRS990/CashNonInterestBearingGrp/EOYAmt02674939
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt068808
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt068808
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt08839
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt016154
IRS990/ConferencesMeetingsGrp/TotalAmt024993
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt05962041
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0311
IRS990/CYOtherExpensesAmt01561330
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0402642
IRS990/CYRevenuesLessExpensesAmt0537605
IRS990/CYSalariesCompEmpBnftPaidAmt04266059
IRS990/CYTotalExpensesAmt05827389
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt06364994
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt050078
IRS990/DepreciationDepletionGrp/TotalAmt050078
IRS990/Desc0THE ORGANIZATION OPERATES A CHARTER SCHOOL.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0GEORGIA SCHOOL FOR INNOVATION AND THE CLASSICS
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt072
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt05097632
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt014716
IRS990/FeesForServicesAccountingGrp/TotalAmt014716
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt02186
IRS990/FeesForServicesLegalGrp/TotalAmt02186
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt084563
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0212134
IRS990/FeesForServicesOtherGrp/TotalAmt0296697
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt03.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt640.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt66202
IRS990/Form990PartVIISectionAGrp/PersonNm0ROBERT BUCHWITZ
IRS990/Form990PartVIISectionAGrp/PersonNm1BRENT WEIR
IRS990/Form990PartVIISectionAGrp/PersonNm2GLENN O'STEEN
IRS990/Form990PartVIISectionAGrp/PersonNm3WRIGHT MCLEOD
IRS990/Form990PartVIISectionAGrp/PersonNm4ROGER JAMES
IRS990/Form990PartVIISectionAGrp/PersonNm5EUGENE YU
IRS990/Form990PartVIISectionAGrp/PersonNm6JODY BOULINEAU
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt661533
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6SUPERINTENDENT
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02014
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt05950037
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt06364994
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt014818
IRS990/InformationTechnologyGrp/ProgramServicesAmt015073
IRS990/InformationTechnologyGrp/TotalAmt029891
IRS990/InsuranceGrp/ProgramServicesAmt014603
IRS990/InsuranceGrp/TotalAmt014603
IRS990/InvestmentIncomeGrp/ExclusionAmt0311
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0311
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt021
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt071252
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0219489
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0236969
IRS990/LandBldgEquipCostOrOtherBssAmt0308221
IRS990/LegalDomicileStateCd0GA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE SCHOOL IS COMMITTED TO EXCELLENCE IN ALL ITS ENDEAVORS INCLUDING DELIVERING A CLASSICAL EDUCATION.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01335495
IRS990/NetAssetsOrFundBalancesEOYAmt0-145936
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0731988
IRS990/OccupancyGrp/TotalAmt0731988
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt039788
IRS990/OfficeExpensesGrp/ProgramServicesAmt011782
IRS990/OfficeExpensesGrp/TotalAmt051570
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02111083
IRS990/OtherAssetsTotalGrp/EOYAmt03681283
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt066493
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0443392
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0509885
IRS990/OtherExpensesGrp/Desc0PURCHASED FOOD
IRS990/OtherExpensesGrp/Desc1REPAIR AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc2EDUCATIONAL MATERIALS
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05387
IRS990/OtherExpensesGrp/ProgramServicesAmt0143434
IRS990/OtherExpensesGrp/ProgramServicesAmt181943
IRS990/OtherExpensesGrp/ProgramServicesAmt279197
IRS990/OtherExpensesGrp/ProgramServicesAmt313815
IRS990/OtherExpensesGrp/TotalAmt0143434
IRS990/OtherExpensesGrp/TotalAmt187330
IRS990/OtherExpensesGrp/TotalAmt279197
IRS990/OtherExpensesGrp/TotalAmt313815
IRS990/OtherLiabilitiesGrp/BOYAmt02252863
IRS990/OtherLiabilitiesGrp/EOYAmt06588131
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0269157
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02253629
IRS990/OtherSalariesAndWagesGrp/TotalAmt02522786
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03851
IRS990/PayrollTaxesGrp/ProgramServicesAmt025681
IRS990/PayrollTaxesGrp/TotalAmt029532
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0148020
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0987028
IRS990/PensionPlanContributionsGrp/TotalAmt01135048
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt016592
IRS990/PrincipalOfficerNm0JODY BOULINEAU
IRS990/PriorPeriodAdjustmentsAmt0-2019036
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/BusinessCd1611110
IRS990/ProgramServiceRevenueGrp/BusinessCd2611110
IRS990/ProgramServiceRevenueGrp/Desc0SCHOOL NUTRITION
IRS990/ProgramServiceRevenueGrp/Desc1AFTER/EARLY CARE REVEN
IRS990/ProgramServiceRevenueGrp/Desc2SCHOOL ACTIVITIES REVE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0238263
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1147131
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt217248
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0238263
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1147131
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt217248
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt05036907
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0121
IRS990/PYOtherExpensesAmt01230798
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0310525
IRS990/PYRevenuesLessExpensesAmt01038896
IRS990/PYSalariesCompEmpBnftPaidAmt03077859
IRS990/PYTotalExpensesAmt04308657
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05347553
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0537605
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0402642
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01335495
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-145936
IRS990/SavingsAndTempCashInvstGrp/BOYAmt082362
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0155967
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0236969
IRS990ScheduleD/EquipmentGrp/DepreciationAmt071252
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0308221
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt05827389
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt02536328
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11144955
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED OUTFLOWS OF RESOURCES - PENSION ITEMS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DEFERRED OUTFLOWS OF RESOURCES - OPEB ITEMS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03148537
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt133549
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2241010
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt33165035
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED INFLOWS OF RESOURCES - PENSION ITEMS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DEFERRED INFLOWS OF RESOURCES - OPEB ITEMS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3NET OPEB LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt06364994
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO UNCERTAIN TAX LIABILITIES REPORTED ON THE AUDITED FINANCIAL STATEMENTS UNDER FIN 48 (ASC 740-10).
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0236969
IRS990ScheduleD/TotalBookValueOtherAssetsAmt03681283
IRS990ScheduleD/TotalExpensesPerForm990Amt05827389
IRS990ScheduleD/TotalLiabilityAmt06588131
IRS990ScheduleD/TotalRevenuePerForm990Amt06364994
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06364994
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05827389
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF FORM 990 WAS PROVIDED TO THE ORGANIZATION'S GOVERNING BODY FOR REVIEW BEFORE IT WAS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OF THE BOARD AND OFFICERS MUST RECUSE THEMSELVES WHEN VOTING ON MATTERS THAT CREATE A CONFLICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION IS DETERMINED BY COMPARISON TO OTHER CHARTER SCHOOLS AND LOCAL PAY SCALES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND FORM 990 ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THERE WERE NO CHANGES TO THE AUDITOR SELECTION OR OVERSIGHT PROCESSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PRIOR PERIOD ADJUSTMENT IS DUE TO THE IMPLEMENTATION OF GASB STATEMENT NO. 75 - ACCOUNTING AND FINANCIAL REPORTING FOR POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION IS A CHARTER SCHOOL. CHARTER SCHOOLS ARE CONSIDERED PUBLIC RATHER THAN PRIVATE SCHOOLS AND, THEREFORE, ARE NOT REQUIRED TO COMPLETE SCHEDULE E.
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 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990 PART XII LINE 2C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990 PART XI, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990 PART IV, LINE 13
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03833949
IRS990/TotalAssetsEOYAmt06749158
IRS990/TotalAssetsGrp/BOYAmt03833949
IRS990/TotalAssetsGrp/EOYAmt06749158
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt05962041
IRS990/TotalEmployeeCnt072
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0729757
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt05097632
IRS990/TotalFunctionalExpensesGrp/TotalAmt05827389
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02498454
IRS990/TotalLiabilitiesEOYAmt06895094
IRS990/TotalLiabilitiesGrp/BOYAmt02498454
IRS990/TotalLiabilitiesGrp/EOYAmt06895094
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01335495
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-145936
IRS990/TotalOtherCompensationAmt06202
IRS990/TotalProgramServiceExpensesAmt05097632
IRS990/TotalProgramServiceRevenueAmt0402642
IRS990/TotalReportableCompFromOrgAmt061533
IRS990/TotalRevenueGrp/ExclusionAmt0311
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0402642
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt06364994
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03833949
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06749158
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0492
IRS990/TravelGrp/ProgramServicesAmt02649
IRS990/TravelGrp/TotalAmt03141
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05073 STOREY MILL ROAD
IRS990/USAddress/CityNm0HEPHZIBAH
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030815
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.GSICCHARTER.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JODY BOULINEAU
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SUPERINTENDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07064348085
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HEPHZIBAH CHARTER FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0HEPH
ReturnHeader/Filer/EIN0472486657
ReturnHeader/Filer/PhoneNum07064348085
ReturnHeader/Filer/USAddress/AddressLine1Txt05073 STOREY MILL ROAD
ReturnHeader/Filer/USAddress/CityNm0HEPHZIBAH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030815
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId022397CF411DA9A20D8DBC42A8DABE317774C2EB9
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId00E07B027A8664FF670B689EE4BB588A16AB6D1DC
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.192.51.169
ReturnHeader/FilingSecurityInformation/IPDt02019-05-15

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,749,158
Liabilities
$6,895,094
Net assets
-$145,936
Revenue
$6,364,994
Expenses
$5,827,389
Net income
$537,605
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.8$12.2$5.62$14.4$12.0$2.40
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.4$13.2$3.22$12.2$10.8$1.41
2023Summary only. Only limited summary data is available for this year.$15.4$13.6$1.80$11.5$10.5$0.98
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.9$10.1$0.83$9.92$9.19$0.73
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.2$10.1$0.09$8.31$9.23$0.92
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.0$9.02$1.01$7.47$7.19$0.28
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.45$7.73$0.72$6.82$5.95$0.87
2018Detailed filing. Detailed filing data is available for this year.$6.75$6.90$0.15$6.36$5.83$0.54
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.83$2.50$1.34$5.35$4.31$1.04
2016Summary only. Only limited summary data is available for this year.$0.47$0.44$0.03$3.76$3.63$0.13