Civic Intelligence

David Emanuel Academy Inc.

990 • Fiscal year 2017 • EIN 58-1078074

Jul 01, 2016 to Jun 30, 2017 • Filed on Feb 15, 2018

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

83rd percentile

0.59x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

71st percentile

0.32x

Higher debt load relative to revenue than 71% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

40th percentile

0.1%

Higher net margin than 40% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

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.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

33rd percentile

-1.3%

Faster asset growth than 33% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

20th percentile

-11%

Faster revenue growth than 20% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$742,236

Down $9,774 (-1.3%) from 2016

Net Assets

Up

$307,757

Up $1,855 (+0.6%) from 2016

Liabilities

Down

$434,479

Down $11,629 (-2.6%) from 2016

Revenue

Down

$1,377,051

Down $162,185 (-11%) from 2016

Expenses

Down

$1,375,203

Down $48,056 (-3.4%) from 2016

Net Income

Down

$1,848

Down $114,129 (-98%) from 2016

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

2017

Assets$742,236
Liabilities$434,479
Net Assets$307,757

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

2017

Revenue$1,377,051
Expenses$1,375,203
Net Income$1,848
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Feb 15, 2018
Return Version
2016v3.0
Gross Receipts
$1,386,500
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$444,614$427,494▼ $17,120
Cash and Non-Interest-Bearing Accounts$182,061$195,120▲ $13,059
Accounts Receivable$65,477$59,668▼ $5,809
Savings and Temporary Cash Investments$50,256$50,352▲ $96
Total Assets$752,010$742,236▼ $9,774
Other Assets Total$9,602$9,602→ $0
Liabilities
Deferred Revenue$199,304$215,194▲ $15,890
Accounts Payable and Accrued Expenses$104,295$111,013▲ $6,718
Mortgage Notes Payable Secured by Investment Property$142,509$108,272▼ $34,237
Total Liabilities$446,108$434,479▼ $11,629
Net Assets / Fund Balance
Unrestricted Net Assets$225,424$158,199▼ $67,225
Temporarily Rstr Net Assets$80,478$149,558▲ $69,080
Total Net Assets Fund Balance$305,902$307,757▲ $1,855
Total Liabilities and Net Assets / Fund Balance$752,010$742,236▼ $9,774

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$378,933$382,402$761,335
Land$48,561-$48,561
Compensation and Service Providers

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$205,047
Program Service Revenue
$1,080,597
Investment Income
$101
Other Revenue
$91,306
All Other Contributions
$205,047
Change in Net Assets
$1,848

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,377,051
Total Revenue per Audited Statements
$1,377,051
Total Revenue per Form 990
$1,377,051
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$875,658
Other Expenses$499,545
Total Fundraising Expense$26
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$803,328--$803,328
Occupancy$78,359--$78,359
Payroll Taxes$62,207--$62,207
All Other Expenses$40,002$9,579$26$49,607
Depreciation Depletion$47,612--$47,612
Other Expenses$31,150--$31,150
Insurance$19,153--$19,153
Fees for Services Accounting-$13,912-$13,912
Other Employee Benefits$10,123--$10,123
Information Technology$6,847--$6,847
Interest$6,144--$6,144
Office Expenses$5,572--$5,572
Advertising$4,240--$4,240
Travel$699--$699
Total Functional Expenses$1,351,686$23,491$26$1,375,203

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,375,203
Total Expenses per Audited Statements$1,375,203
Total Expenses per Form 990$1,375,203
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$74,817
Fundraising Direct Expenses$9,449
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Raffle$64,209$64,209$9,449$54,760
Gift Wrap Sales$10,608$10,608-$10,608
Total Events$74,817$74,817$9,449$65,368
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
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
2018-02-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephen Taylor
Formed
1968
Legal Domicile
Ga
Voting Board Members
8
Independent Board Members
8
Employees
52

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 7

Financial Statement Notes

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

ROUNDING 0

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

ROUNDING 0

Raw XML Appendix389 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/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0427494
IRS990ScheduleD/TotalExpensesPerForm990Amt01375203
IRS990ScheduleD/TotalRevenuePerForm990Amt01377051
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01377051
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01375203
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/DirectExpenseSummaryEventsAmt09449
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0RAFFLE
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GIFT WRAP SALES
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt064209
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt010608
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt074817
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt064209
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt010608
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt074817
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt065368
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt09449
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt09449
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 7
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/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt080478
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0149558
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0752010
IRS990/TotalAssetsEOYAmt0742236
IRS990/TotalAssetsGrp/BOYAmt0752010
IRS990/TotalAssetsGrp/EOYAmt0742236
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0205047
IRS990/TotalEmployeeCnt052
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt026
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt023491
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01351686
IRS990/TotalFunctionalExpensesGrp/TotalAmt01375203
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0446108
IRS990/TotalLiabilitiesEOYAmt0434479
IRS990/TotalLiabilitiesGrp/BOYAmt0446108
IRS990/TotalLiabilitiesGrp/EOYAmt0434479
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0305902
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0307757
IRS990/TotalProgramServiceExpensesAmt01351686
IRS990/TotalProgramServiceRevenueAmt01080597
IRS990/TotalRevenueGrp/ExclusionAmt065368
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01106636
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01377051
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0752010
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0742236
IRS990/TravelGrp/ProgramServicesAmt0699
IRS990/TravelGrp/TotalAmt0699
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0225424
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0158199
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0107 CEDAR POINTE
IRS990/USAddress/CityNm0METTER
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030439
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0HTTP://WWW.DAVIDEMANUELACADEMY.COM/
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RUSS YEOMANS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09126852456
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-02-15
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/FilingSecurityInformation/AtSubmissionCreationDeviceId0DBB52BDFAC319B64CC4EFF6C42A96512DAF6CF7D
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0DBB52BDFAC319B64CC4EFF6C42A96512DAF6CF7D
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/PreparationDt02018-04-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PATRICIA H HUNTER CPA
ReturnHeader/ReturnTs02018-04-25T14:27:37-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

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
2017Detailed filing. Detailed filing data is available for this year.$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