Civic Intelligence

David Emanuel Academy Inc.

990 • Fiscal year 2016 • EIN 58-1078074

Jul 01, 2015 to Jun 30, 2016 • Filed on Jan 02, 2017

PO Box 400Stillmore, GA 30464

(912) 685-2456

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.59x

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

69th percentile

0.29x

Higher debt load relative to revenue than 69% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

64th percentile

7.5%

Higher net margin than 64% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

53rd percentile

2.0%

Faster asset growth than 53% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

43rd percentile

0.4%

Faster revenue growth than 43% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$752,010

Up $15,079 (+2.0%) from 2015

Net Assets

Up

$305,902

Up $795 (+0.3%) from 2015

Liabilities

Up

$446,108

Up $14,284 (+3.3%) from 2015

Revenue

Up

$1,539,236

Up $5,487 (+0.4%) from 2015

Expenses

Down

$1,423,259

Down $85,613 (-5.7%) from 2015

Net Income

Up

$115,977

Up $91,100 (+366%) from 2015

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2011: $441,791Liabilities 2011: $520,270Net Assets 2011: -$78,4792011Assets 2012: $493,591Liabilities 2012: $588,414Net Assets 2012: -$94,8232012Assets 2013: $577,402Liabilities 2013: $565,124Net Assets 2013: $12,2782013Assets 2014: $780,834Liabilities 2014: $500,604Net Assets 2014: $280,2302014Assets 2015: $736,931Liabilities 2015: $431,824Net Assets 2015: $305,1072015Assets 2016: $752,010Liabilities 2016: $446,108Net Assets 2016: $305,9022016Assets 2017: $742,236Liabilities 2017: $434,479Net Assets 2017: $307,7572017Assets 2018: $693,746Liabilities 2018: $456,911Net Assets 2018: $236,8352018Assets 2019: $1,046,360Liabilities 2019: $588,003Net Assets 2019: $458,3572019Assets 2020: $1,330,904Liabilities 2020: $685,435Net Assets 2020: $645,4692020Assets 2021: $1,636,043Liabilities 2021: $517,369Net Assets 2021: $1,118,6742021Assets 2022: $2,156,441Liabilities 2022: $691,703Net Assets 2022: $1,464,7382022Assets 2023: $4,585,698Liabilities 2023: $2,139,066Net Assets 2023: $2,446,6322023Assets 2024: $5,100,865Liabilities 2024: $2,573,062Net Assets 2024: $2,527,8032024

Highlighted filing

2016

Assets$752,010
Liabilities$446,108
Net Assets$305,902

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $903,1122011Expenses 2012: $944,8882012Revenue 2013: $1,160,646Expenses 2013: $1,053,545Net Income 2013: $107,1012013Revenue 2014: $1,378,909Expenses 2014: $1,120,860Net Income 2014: $258,0492014Revenue 2015: $1,533,749Expenses 2015: $1,508,872Net Income 2015: $24,8772015Revenue 2016: $1,539,236Expenses 2016: $1,423,259Net Income 2016: $115,9772016Revenue 2017: $1,377,051Expenses 2017: $1,375,203Net Income 2017: $1,8482017Revenue 2018: $1,314,817Expenses 2018: $1,385,737Net Income 2018: -$70,9202018Revenue 2019: $1,535,569Expenses 2019: $1,364,051Net Income 2019: $171,5182019Revenue 2020: $1,572,228Expenses 2020: $1,385,115Net Income 2020: $187,1132020Revenue 2021: $1,996,546Expenses 2021: $1,523,341Net Income 2021: $473,2052021Revenue 2022: $2,055,075Expenses 2022: $1,709,011Net Income 2022: $346,0642022Revenue 2023: $2,840,062Expenses 2023: $1,858,168Net Income 2023: $981,8942023Revenue 2024: $2,337,707Expenses 2024: $2,256,536Net Income 2024: $81,1712024

Highlighted filing

2016

Revenue$1,539,236
Expenses$1,423,259
Net Income$115,977
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Jan 2, 2017
Return Version
2015v3.0
Gross Receipts
$1,539,236
Mission and Program Overview

Mission

Education of children from kindergarten through twelfth grade, primarily for students of emanuel, candler and surrounding counties of eastern georgia.

Educations for grades kindergarten through twelfth grade

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$387,374$444,614▲ $57,240
Cash and Non-Interest-Bearing Accounts$286,670$182,061▼ $104,609
Accounts Receivable$12,320$65,477▲ $53,157
Savings and Temporary Cash Investments$50,151$50,256▲ $105
Total Assets$736,931$752,010▲ $15,079
Other Assets Total$416$9,602▲ $9,186
Liabilities
Deferred Revenue$239,554$199,304▼ $40,250
Mortgage Notes Payable Secured by Investment Property$177,101$142,509▼ $34,592
Accounts Payable and Accrued Expenses$15,169$104,295▲ $89,126
Total Liabilities$431,824$446,108▲ $14,284
Net Assets / Fund Balance
Unrestricted Net Assets$305,107$305,902▲ $795
Total Net Assets Fund Balance$305,107$305,902▲ $795
Total Liabilities and Net Assets / Fund Balance$736,931$752,010▲ $15,079

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$321,201$227,181$548,382
Equipment$63,212$107,606$170,818
Land$60,201-$60,201
Compensation and Service Providers

Board Members and Trustees

NameTitle
Stephen TaylorChairman
Allison HoodTrustee
Bonnie GowanTrustee
Brandi DavisTrustee
Jim BeecherTrustee
Kevin GrinerTrustee
Michael WellsTrustee
Regan SlaterTrustee
Russ YeomansTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$206,522
Program Service Revenue
$1,199,901
Investment Income
$101
Other Revenue
$132,712
All Other Contributions
$206,522
Change in Net Assets
$115,977

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,539,236
Revenue Not Reported on Form 990
$1
Total Revenue per Audited Statements
$1,539,237
Total Revenue per Form 990
$1,539,236
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$900,888
Other Expenses$522,371
Total Fundraising Expense$16,165
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$837,246--$837,246
Occupancy$109,015--$109,015
All Other Expenses$49,870$1,862$16,165$67,897
Payroll Taxes$57,686--$57,686
Other Expenses$37,759--$37,759
Depreciation Depletion$34,154--$34,154
Insurance$21,221--$21,221
Fees for Services Accounting-$13,022-$13,022
Interest$8,146--$8,146
Office Expenses$6,459--$6,459
Other Employee Benefits$5,956--$5,956
Advertising$4,404--$4,404
Information Technology$3,200--$3,200
Travel$2,575--$2,575
Total Functional Expenses$1,392,210$14,884$16,165$1,423,259

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,423,266
Expenses per Audited Statements$1,423,259
Total Expenses per Form 990$1,423,259
Expenses Not Reported on Form 990$7
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$81,045
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Raffle$68,992$68,992-$68,992
Gift Wrap Sales$12,053$12,053-$12,053
Total Events$81,045$81,045-$81,045
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
Yes
Audit committee
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
No
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

This form will be reviewed by the head of school, and the chairman of the board of trustees prior to submission.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
David Emanuel Academy
EIN
58-1078074
Phone
9126852456
Address
PO BOX 400, STILLMORE, GA 30464

Signing Officer

Name
Russ Yeomans
Title
Treasurer
Phone
9126852456
Signed
2017-01-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephen Taylor
Formed
1968
Legal Domicile
Ga
Voting Board Members
9
Independent Board Members
9
Employees
58
Volunteers
30

Preparer

Firm
Reddick Riggs & Hunter Pc
Address
POST OFFICE BOX 725, STATESBORO, GA 30459
Preparer
Patricia H Hunter CPA
Phone
9127649843
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Rounding 1 rounding -7 total -6

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

ROUNDING 1

Schedule D, Page 4, Part XII, Line 2D

ROUNDING 7

Raw XML Appendix387 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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IRS990ScheduleD/OtherRevenueAmt01
IRS990ScheduleD/RevenueNotReportedAmt01
IRS990ScheduleD/RevenueSubtotalAmt01539236
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ROUNDING 1
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ROUNDING 7
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0444614
IRS990ScheduleD/TotalExpensesPerForm990Amt01423259
IRS990ScheduleD/TotalRevenuePerForm990Amt01539236
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01539237
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01423266
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/ExplanationTxt0ADVERTISEMENT IN LOCAL NEWSPAPER, THE FOREST BLADE LOCATED IN SWAINSBORO, GEORGIA. STATEMENT THAT THE SCHOOL DOES NOT DISCRIMINATE AGAINST ANY GROUP DUE TO RACE, NATIONALITY OR AGE. FURTHER, ON THE ENROLLMENT FORM PUBLISHED ON SCHOOL WEBSITE, THE FOLLOWING STATEMENT IS INCLUDED: "DAVID EMANUEL ACADEMY, INC. ADMITS STUDENTS OF ANY RACE, COLOR, NATIONAL, AND ETHNIC ORIGIN ON A SPACE-AVAILABLE BASIS TO ALL THE RIGHTS PRIVILEGES, PROGRAMS AND ACTIVITES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL. IT DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL OR ETHNIC ORIGIN IN ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSION POLICIES, ATHLETIC AND OTHER SCHOOL-ADMINISTERED PROGRAMS."
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0RAFFLE
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GIFT WRAP SALES
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt068992
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt012053
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt081045
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt068992
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt012053
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt081045
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt081045
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THIS FORM WILL BE REVIEWED BY THE HEAD OF SCHOOL, AND THE CHAIRMAN OF THE BOARD OF TRUSTEES PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ROUNDING 1 ROUNDING -7 TOTAL -6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0736931
IRS990/TotalAssetsEOYAmt0752010
IRS990/TotalAssetsGrp/BOYAmt0736931
IRS990/TotalAssetsGrp/EOYAmt0752010
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0206522
IRS990/TotalEmployeeCnt058
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt016165
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt014884
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01392210
IRS990/TotalFunctionalExpensesGrp/TotalAmt01423259
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0431824
IRS990/TotalLiabilitiesEOYAmt0446108
IRS990/TotalLiabilitiesGrp/BOYAmt0431824
IRS990/TotalLiabilitiesGrp/EOYAmt0446108
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0305107
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0305902
IRS990/TotalProgramServiceExpensesAmt01392210
IRS990/TotalProgramServiceRevenueAmt01199901
IRS990/TotalRevenueGrp/ExclusionAmt081045
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01251669
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01539236
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0736931
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0752010
IRS990/TravelGrp/ProgramServicesAmt02575
IRS990/TravelGrp/TotalAmt02575
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0305107
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0305902
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0107 CEDAR POINTE
IRS990/USAddress/CityNm0METTER
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030439
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0HTTP://WWW.DAVIDEMANUELACADEMY.COM/
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RUSS YEOMANS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09126852456
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-01-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DAVID EMANUEL ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0DAVI
ReturnHeader/Filer/EIN0581078074
ReturnHeader/Filer/PhoneNum09126852456
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 400
ReturnHeader/Filer/USAddress/CityNm0STILLMORE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030464
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0582467226
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0REDDICK RIGGS & HUNTER PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0POST OFFICE BOX 725
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0STATESBORO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030459
ReturnHeader/PreparerPersonGrp/PhoneNum09127649843
ReturnHeader/PreparerPersonGrp/PreparationDt02017-02-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PATRICIA H HUNTER CPA
ReturnHeader/ReturnTs02017-02-01T16:37:41-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.10$2.57$2.53$2.34$2.26$0.08
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.59$2.14$2.45$2.84$1.86$0.98
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.16$0.69$1.46$2.06$1.71$0.35
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.64$0.52$1.12$2.00$1.52$0.47
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.33$0.69$0.65$1.57$1.39$0.19
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.05$0.59$0.46$1.54$1.36$0.17
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.69$0.46$0.24$1.31$1.39$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.74$0.43$0.31$1.38$1.38$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.75$0.45$0.31$1.54$1.42$0.12
2015Detailed filing. Detailed filing data is available for this year.$0.74$0.43$0.31$1.53$1.51$0.02
2014Summary only. Only limited summary data is available for this year.$0.78$0.50$0.28$1.38$1.12$0.26
2013Summary only. Only limited summary data is available for this year.$0.58$0.57$0.01$1.16$1.05$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.59$0.09$0.94
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.52$0.08$0.90