Civic Intelligence

Leonard Hall Jr Naval Academy Inc.

990 • Fiscal year 2015 • EIN 52-0957133

Jul 01, 2014 to Jun 30, 2015 • Filed on Oct 15, 2015

41740 Baldridge StreetLeonardtown, MD 20650

(301) 475-8029

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

Higher debt load relative to assets than 57% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

56th percentile

0.00x

Higher debt load relative to revenue than 56% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

46th percentile

1.5%

Higher net margin than 46% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

92nd percentile

$47,564

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 15.1% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

65th percentile

12%

Faster asset growth than 65% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

51st percentile

1.6%

Faster revenue growth than 51% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$46,858

Up $4,929 (+12%) from 2014

Net Assets

Up

$46,795

Up $4,866 (+12%) from 2014

Liabilities

Up

$63

Up $63 from 2014

Revenue

Up

$313,982

Up $4,985 (+1.6%) from 2014

Expenses

Down

$309,116

Down $26,707 (-8.0%) from 2014

Net Income

Up

$4,866

Up $31,692 (+118%) from 2014

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $17,511Liabilities 2011: $9,047Net Assets 2011: $8,4642011Assets 2012: $74,687Liabilities 2012: $861Net Assets 2012: $73,8262012Assets 2013: $68,755Liabilities 2013: $0Net Assets 2013: $68,7552013Assets 2014: $41,929Liabilities 2014: $0Net Assets 2014: $41,9292014Assets 2015: $46,858Liabilities 2015: $63Net Assets 2015: $46,7952015Assets 2016: $26,636Liabilities 2016: $1,043Net Assets 2016: $25,5932016Assets 2017: $36,256Liabilities 2017: $22,604Net Assets 2017: $13,6522017Assets 2018: $51,345Liabilities 2018: $23,395Net Assets 2018: $27,9502018Assets 2019: $77,889Liabilities 2019: $30,624Net Assets 2019: $47,2652019Assets 2020: $85,197Liabilities 2020: $2,447Net Assets 2020: $49,7482020Assets 2021: $285,374Liabilities 2021: $47,586Net Assets 2021: $237,7882021Assets 2024: $19,175Liabilities 2024: $0Net Assets 2024: $19,1752024

Highlighted filing

2015

Assets$46,858
Liabilities$63
Net Assets$46,795

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $434,321Expenses 2011: $446,047Net Income 2011: -$11,7262011Expenses 2012: $333,4342012Revenue 2013: $331,924Expenses 2013: $336,994Net Income 2013: -$5,0702013Revenue 2014: $308,997Expenses 2014: $335,823Net Income 2014: -$26,8262014Revenue 2015: $313,982Expenses 2015: $309,116Net Income 2015: $4,8662015Revenue 2016: $345,197Expenses 2016: $352,226Net Income 2016: -$7,0292016Revenue 2017: $332,443Expenses 2017: $330,786Net Income 2017: $1,6572017Revenue 2018: $313,258Expenses 2018: $315,487Net Income 2018: -$2,2292018Revenue 2019: $422,490Expenses 2019: $397,633Net Income 2019: $24,8572019Revenue 2020: $409,915Expenses 2020: $372,352Net Income 2020: $37,5632020Revenue 2021: $475,595Expenses 2021: $389,174Net Income 2021: $86,4212021Revenue 2024: $338,882Expenses 2024: $374,041Net Income 2024: -$35,1592024

Highlighted filing

2015

Revenue$313,982
Expenses$309,116
Net Income$4,866
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Oct 15, 2015
Return Version
2014v5.0
Gross Receipts
$382,603
Mission and Program Overview

Mission

We are a partnership of students, families and staff: striving to achieve the full potential of each student in order to promote a lifetime of success. We are dedicated to fostering an environment of high moral standards,academic excellence, personal motivation and self-discipline through a military based program. Our strength is the ability continually to improve our program while remaining focused on our vision, purpose and strategies.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$41,929$46,795▲ $4,866
Cash and Non-Interest-Bearing Accounts$8,789$25,572▲ $16,783
Accounts Receivable$26,742$15,940▼ $10,802
Prepaid Expenses and Deferred Charges$2,898$3,346▲ $448
Inventories for Sale or Use$3,500$2,000▼ $1,500
Total Assets$41,929$46,858▲ $4,929
Liabilities
Accounts Payable and Accrued Expenses-$63-
Total Liabilities$0$63▲ $63
Net Assets / Fund Balance
Total Net Assets Fund Balance$41,929$46,795▲ $4,866
Total Liabilities and Net Assets / Fund Balance$41,929$46,858▲ $4,929

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$8,495$8,495
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Suzanne C WisneiskiHeadmasterFT$47,564$47,564

Board Members and Trustees

NameTitle
Don BrownPresident
Edward GardinerTrustee
Mark HughesTrustee
Scott LoflinTrustee
Drema GrunstTrustee/dire
Linda DunnTrustee/dire
Staci GreenTrustee/dire
Cynthia ChanSecretary
Wei BrownTreasurer
Thomas DunnVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,864
Program Service Revenue
$275,471
Investment Income
$0
Other Revenue
$36,647
All Other Contributions
$1,864
Change in Net Assets
$4,866
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$261,251
Other Expenses$47,865
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$139,083$54,088-$193,171
Current Officers, Directors, Trustees, and Key Employees-$47,564-$47,564
Occupancy$20,941$8,144-$29,085
Payroll Taxes$11,853$8,663-$20,516
Fees for Services Other$4,180$1,625-$5,805
Office Expenses$1,764$3,161-$4,925
Insurance$2,393$931-$3,324
Advertising$1,413$550-$1,963
Other Expenses$215$84-$299
All Other Expenses$108$42-$150
Travel$104$41-$145
Total Functional Expenses$183,615$125,501$0$309,116
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$95,939
Fundraising Direct Expenses$61,591
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Events$45,255$45,255$39,854$5,401
Golf$25,190$25,190$4,716$20,474
Total Events$89,890$89,890$56,796$33,094
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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, Page 6, Part VI, Line 11B

The organization reviews the draft form 990 presented by the accounting firm, they approve or edit any applicable items. Once approved, an officer signs the form 990 and files it with the internal revenue service.

Form 990, Page 6, Part VI, Line 19

The organization maintains copies of the governing documents and upon request, the governing documents are made available for public inspection. Our governing documents and forms 990ez/forms 990 are also available on guidestar.org.

Filing and Contact Details

Filer

Filer Name
Leonard Hall Junior
EIN
52-0957133
Address
41740 BALDRIDGE STREET, LEONARDTOWN, MD 20650

Signing Officer

Name
Suzanne C Wisnieski
Title
Headmaster
Signed
2015-10-15

Organization Details

Principal Officer
Suzanne C Wisneski
Formed
1972
Legal Domicile
Md
Voting Board Members
5
Independent Board Members
5
Employees
13
Volunteers
10

Preparer

Firm
Askey Askey & Associates CPA LLC
Address
PO BOX 662, LEONARDTOWN, MD 20650-0662
Preparer
Robert W Askey
Phone
3014755671
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

We are a partnership of students, families and staff: striving to achieve the full potential of each student in order to promote a lifetime of success. We are dedicated to fostering an environment of high moral standards,academic excellence, personal motivation and self-discipline through a military based program. Our strength is the ability continually to improve our program while remaining focused on our vision, purpose and strategies.

Form 990, Page 1, Part I, Line 6

Our volunteers consist mainly of our parent body. Volunteer activities include working in the lunch program, substitute teaching, working in or maintaining the ship store, and assisting with repairs and maintenance.

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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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IRS990/PYSalariesCompEmpBnftPaidAmt0268214
IRS990/PYTotalExpensesAmt0335823
IRS990/PYTotalRevenueAmt0308997
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IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt041929
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt046795
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt08495
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0RACIAL NONDISCRIMINATION POLICY IS INCLUDED IN SOLICITATION ADVERTISEMENTS IN LOCAL NEWSPAPER AND IN THE STUDENT HANDBOOK PROVIDED AT REGISTRATION TO NEW AND PROSPECTIVE STUDENTS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SPECIAL EVENTS
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt025190
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt019445
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt045255
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt025190
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt019445
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt089890
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt033094
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IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt056796
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt039854
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WE ARE A PARTNERSHIP OF STUDENTS, FAMILIES AND STAFF: STRIVING TO ACHIEVE THE FULL POTENTIAL OF EACH STUDENT IN ORDER TO PROMOTE A LIFETIME OF SUCCESS. WE ARE DEDICATED TO FOSTERING AN ENVIRONMENT OF HIGH MORAL STANDARDS,ACADEMIC EXCELLENCE, PERSONAL MOTIVATION AND SELF-DISCIPLINE THROUGH A MILITARY BASED PROGRAM. OUR STRENGTH IS THE ABILITY CONTINUALLY TO IMPROVE OUR PROGRAM WHILE REMAINING FOCUSED ON OUR VISION, PURPOSE AND STRATEGIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OUR VOLUNTEERS CONSIST MAINLY OF OUR PARENT BODY. VOLUNTEER ACTIVITIES INCLUDE WORKING IN THE LUNCH PROGRAM, SUBSTITUTE TEACHING, WORKING IN OR MAINTAINING THE SHIP STORE, AND ASSISTING WITH REPAIRS AND MAINTENANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION REVIEWS THE DRAFT FORM 990 PRESENTED BY THE ACCOUNTING FIRM, THEY APPROVE OR EDIT ANY APPLICABLE ITEMS. ONCE APPROVED, AN OFFICER SIGNS THE FORM 990 AND FILES IT WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAINTAINS COPIES OF THE GOVERNING DOCUMENTS AND UPON REQUEST, THE GOVERNING DOCUMENTS ARE MADE AVAILABLE FOR PUBLIC INSPECTION. OUR GOVERNING DOCUMENTS AND FORMS 990EZ/FORMS 990 ARE ALSO AVAILABLE ON GUIDESTAR.ORG.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0183615
IRS990/TotalFunctionalExpensesGrp/TotalAmt0309116
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt063
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt046795
IRS990/TotalProgramServiceExpensesAmt0183615
IRS990/TotalProgramServiceRevenueAmt0275471
IRS990/TotalReportableCompFromOrgAmt047564
IRS990/TotalRevenueGrp/ExclusionAmt036647
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0275471
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0313982
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt041929
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt046858
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IRS990/TravelGrp/ProgramServicesAmt0104
IRS990/TravelGrp/TotalAmt0145
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt041740 BALDRIDGE STREET
IRS990/USAddress/CityNm0LEONARDTOWN
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd020650
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.LHJNA.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/PersonNm0SUZANNE C WISNIESKI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0HEADMASTER
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-10-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEONARD HALL JUNIOR
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0NAVAL ACADEMY INC
ReturnHeader/Filer/BusinessNameControlTxt0LEON
ReturnHeader/Filer/EIN0520957133
ReturnHeader/Filer/USAddress/AddressLine1Txt041740 BALDRIDGE STREET
ReturnHeader/Filer/USAddress/CityNm0LEONARDTOWN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd020650
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0521999052
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ASKEY ASKEY & ASSOCIATES CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 662
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LEONARDTOWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0206500662
ReturnHeader/PreparerPersonGrp/PhoneNum03014755671
ReturnHeader/PreparerPersonGrp/PreparationDt02015-10-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT W ASKEY
ReturnHeader/ReturnTs02015-11-04T09:17:44-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

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