Civic Intelligence

David Emanuel Academy Inc.

990 • Fiscal year 2019 • EIN 58-1078074

Jul 01, 2018 to Jun 30, 2019 • Filed on Mar 15, 2020

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

0.56x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

76th percentile

0.38x

Higher debt load relative to revenue than 76% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

67th percentile

11%

Higher net margin than 67% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

91st percentile

51%

Faster asset growth than 91% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

71st percentile

17%

Faster revenue growth than 71% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,046,360

Up $352,614 (+51%) from 2018

Net Assets

Up

$458,357

Up $221,522 (+94%) from 2018

Liabilities

Up

$588,003

Up $131,092 (+29%) from 2018

Revenue

Up

$1,535,569

Up $220,752 (+17%) from 2018

Expenses

Down

$1,364,051

Down $21,686 (-1.6%) from 2018

Net Income

Up

$171,518

Up $242,438 (+342%) from 2018

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

2019

Assets$1,046,360
Liabilities$588,003
Net Assets$458,357

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

2019

Revenue$1,535,569
Expenses$1,364,051
Net Income$171,518
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Mar 15, 2020
Return Version
2018v3.2
Gross Receipts
$1,556,673
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$417,175$514,654▲ $97,479
Cash and Non-Interest-Bearing Accounts$199,667$433,952▲ $234,285
Savings and Temporary Cash Investments$50,453$72,582▲ $22,129
Accounts Receivable$17,053$15,774▼ $1,279
Total Assets$693,746$1,046,360▲ $352,614
Other Assets Total$9,398$9,398→ $0
Liabilities
Deferred Revenue$184,819$322,292▲ $137,473
Mortgage Notes Payable Secured by Investment Property$167,699$176,863▲ $9,164
Accounts Payable and Accrued Expenses$104,393$88,848▼ $15,545
Total Liabilities$456,911$588,003▲ $131,092
Net Assets / Fund Balance
Unrestricted Net Assets$68,601$379,218▲ $310,617
Temporarily Rstr Net Assets$168,234$79,139▼ $89,095
Total Net Assets Fund Balance$236,835$458,357▲ $221,522
Total Liabilities and Net Assets / Fund Balance$693,746$1,046,360▲ $352,614

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$955,252-$955,252
Land$48,561-$48,561
Other Land Buildings$-489,159$489,159-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Russ YeoumansChairman
Bonnie GowanTrustee
Dean McnureTrustee
Desmall PurcellTrustee
Erin YoumansTrustee
Jim BeecherTrustee
Kevin GrinerTrustee
Mark HallTrustee
Matt DanielTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$135,967
Program Service Revenue
$1,218,149
Investment Income
$129
Other Revenue
$181,324
All Other Contributions
$135,967
Change in Net Assets
$171,518

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,535,570
Revenue Not Reported on Financial Statements
$-1
Other Revenue Adjustments
$-1
Total Revenue per Audited Statements
$1,535,570
Total Revenue per Form 990
$1,535,569
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$786,442
Other Expenses$577,609
Total Fundraising Expense$2,631
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$716,212--$716,212
Occupancy$72,803--$72,803
Depreciation Depletion$70,172--$70,172
Payroll Taxes$59,939--$59,939
Other Expenses$56,229$93-$56,322
All Other Expenses$49,883-$2,631$52,514
Insurance$28,088--$28,088
Fees for Services Accounting-$20,772-$20,772
Interest$14,559--$14,559
Other Employee Benefits$10,291--$10,291
Advertising$4,104--$4,104
Fees for Services Other$4,000--$4,000
Information Technology$2,295--$2,295
Office Expenses$2,118--$2,118
Travel$355--$355
Total Functional Expenses$1,340,555$20,865$2,631$1,364,051

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,364,051
Expenses per Audited Statements$1,364,049
Total Expenses per Audited Statements$1,364,049
Expenses Not Reported on Financial Statements$2
Other Expense Adjustments$2
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$145,553
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Raffle$57,548$57,548-$57,548
Truck Raffle$42,713$42,713-$42,713
Total Events$145,423$145,423-$145,423
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 9

Russ yeoumans 914 grande creek rd. Swainsboro, ga 30401 dean mcnure 446 mt. Shady church rd. Swainsboro, ga 30401 desmall purcell po box 311 stillmore, ga 30464 kevin griner 39608 highway 23 north metter, ga 30439 jim beecher 3882 harrington street lyons, ga 30436 bonnie gowan 181 plumtree lane swainsboro, ga 30401 erin youmans 269 lexsy school rd. Swainsboro, ga 30401 mark hall 184 eagle pass swainsboro, ga 30401 matt daniel 2541 highway 56 south swainsboro, ga 30401

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 Yeoumans
Title
Chairman
Phone
9126852456
Signed
2020-03-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Russ Yeoumans
Formed
1968
Legal Domicile
Ga
Voting Board Members
9
Independent Board Members
9
Employees
49

Preparer

Firm
Reddick Riggs Hunter & Colson 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 4

Financial Statement Notes

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

ROUNDING -1

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

ROUNDING 2

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/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0104393
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt088848
IRS990/AccountsReceivableGrp/BOYAmt017053
IRS990/AccountsReceivableGrp/EOYAmt015774
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0EDUCATIONS FOR GRADES KINDERGARTEN THROUGH TWELFTH GRADE
IRS990/AdvertisingGrp/ProgramServicesAmt04104
IRS990/AdvertisingGrp/TotalAmt04104
IRS990/AllOtherContributionsAmt0135967
IRS990/AllOtherExpensesGrp/FundraisingAmt02631
IRS990/AllOtherExpensesGrp/ProgramServicesAmt049883
IRS990/AllOtherExpensesGrp/TotalAmt052514
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0HAYLEE FREE
IRS990/BooksInCareOfDetail/PhoneNum09125624405
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 400
IRS990/BooksInCareOfDetail/USAddress/CityNm0STILLMORE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd030464
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0199667
IRS990/CashNonInterestBearingGrp/EOYAmt0433952
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt021104
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0135967
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0129
IRS990/CYOtherExpensesAmt0577609
IRS990/CYOtherRevenueAmt0181324
IRS990/CYProgramServiceRevenueAmt01218149
IRS990/CYRevenuesLessExpensesAmt0171518
IRS990/CYSalariesCompEmpBnftPaidAmt0786442
IRS990/CYTotalExpensesAmt01364051
IRS990/CYTotalFundraisingExpenseAmt02631
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01535569
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0184819
IRS990/DeferredRevenueGrp/EOYAmt0322292
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt070172
IRS990/DepreciationDepletionGrp/TotalAmt070172
IRS990/Desc0THIS ORGANIZATION IS A SCHOOL THAT PROVIDES PRIMARY EDUCATIONAL INSTRUCTION FOR CHILDREN IN GRADES KINDERGARTEN THROUGH TWELFTH GRADE. APPROXIMATELY 191 STUDENTS WERE ENROLLED DURING THE CURRENT SCHOOL YEAR.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt049
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01340555
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt020772
IRS990/FeesForServicesAccountingGrp/TotalAmt020772
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt04000
IRS990/FeesForServicesOtherGrp/TotalAmt04000
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.50
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0RUSS YEOUMANS
IRS990/Form990PartVIISectionAGrp/PersonNm1DEAN MCNURE
IRS990/Form990PartVIISectionAGrp/PersonNm2DESMALL PURCELL
IRS990/Form990PartVIISectionAGrp/PersonNm3KEVIN GRINER
IRS990/Form990PartVIISectionAGrp/PersonNm4JIM BEECHER
IRS990/Form990PartVIISectionAGrp/PersonNm5BONNIE GOWAN
IRS990/Form990PartVIISectionAGrp/PersonNm6ERIN YOUMANS
IRS990/Form990PartVIISectionAGrp/PersonNm7MARK HALL
IRS990/Form990PartVIISectionAGrp/PersonNm8MATT DANIEL
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01968
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingGrossIncomeAmt0145553
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01556673
IRS990/GrossSalesOfInventoryAmt039810
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt09
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt02295
IRS990/InformationTechnologyGrp/TotalAmt02295
IRS990/InsuranceGrp/ProgramServicesAmt028088
IRS990/InsuranceGrp/TotalAmt028088
IRS990/InterestGrp/ProgramServicesAmt014559
IRS990/InterestGrp/TotalAmt014559
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0129
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0129
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0489159
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0417175
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0514654
IRS990/LandBldgEquipCostOrOtherBssAmt01003813
IRS990/LegalDomicileStateCd0GA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0EDUCATION OF CHILDREN FROM KINDERGARTEN THROUGH TWELFTH GRADE, PRIMARILY FOR STUDENTS OF EMANUEL, CANDLER AND SURROUNDING COUNTIES OF EASTERN GEORGIA.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0167699
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0176863
IRS990/NetAssetsOrFundBalancesBOYAmt0236835
IRS990/NetAssetsOrFundBalancesEOYAmt0458357
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0145553
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0145553
IRS990/NetIncomeOrLossGrp/ExclusionAmt018706
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt018706
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt072803
IRS990/OccupancyGrp/TotalAmt072803
IRS990/OfficeExpensesGrp/ProgramServicesAmt02118
IRS990/OfficeExpensesGrp/TotalAmt02118
IRS990/OfficerMailingAddressInd0true
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt09398
IRS990/OtherAssetsTotalGrp/EOYAmt09398
IRS990/OtherChangesInNetAssetsAmt04
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt010291
IRS990/OtherEmployeeBenefitsGrp/TotalAmt010291
IRS990/OtherExpensesGrp/Desc0ATHLETIC EXPENSE
IRS990/OtherExpensesGrp/Desc1LUNCHROOM EXPENSES
IRS990/OtherExpensesGrp/Desc2ACADEMIC SUPPLIES
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt093
IRS990/OtherExpensesGrp/ProgramServicesAmt0107258
IRS990/OtherExpensesGrp/ProgramServicesAmt183527
IRS990/OtherExpensesGrp/ProgramServicesAmt258722
IRS990/OtherExpensesGrp/ProgramServicesAmt356229
IRS990/OtherExpensesGrp/TotalAmt0107258
IRS990/OtherExpensesGrp/TotalAmt183527
IRS990/OtherExpensesGrp/TotalAmt258722
IRS990/OtherExpensesGrp/TotalAmt356322
IRS990/OtherRevenueMiscGrp/Desc0OTHER
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt017065
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt017065
IRS990/OtherRevenueTotalAmt017065
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0716212
IRS990/OtherSalariesAndWagesGrp/TotalAmt0716212
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt059939
IRS990/PayrollTaxesGrp/TotalAmt059939
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0RUSS YEOUMANS
IRS990/PriorPeriodAdjustmentsAmt050000
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0STUDENT TUITION
IRS990/ProgramServiceRevenueGrp/Desc1OTHER STUDENT FEES & PROGRAMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0963715
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1254434
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0963715
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1254434
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0152937
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0101
IRS990/PYOtherExpensesAmt0596289
IRS990/PYOtherRevenueAmt0110738
IRS990/PYProgramServiceRevenueAmt01051041
IRS990/PYRevenuesLessExpensesAmt0-70920
IRS990/PYSalariesCompEmpBnftPaidAmt0789448
IRS990/PYTotalExpensesAmt01385737
IRS990/PYTotalRevenueAmt01314817
IRS990/ReconcilationRevenueExpnssAmt0171518
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01218149
IRS990/SavingsAndTempCashInvstGrp/BOYAmt050453
IRS990/SavingsAndTempCashInvstGrp/EOYAmt072582
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0955252
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0955252
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt02
IRS990ScheduleD/ExpensesSubtotalAmt01364049
IRS990ScheduleD/LandGrp/BookValueAmt048561
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt048561
IRS990ScheduleD/OtherExpensesNotIncludedAmt02
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0-489159
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0489159
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-1
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-1
IRS990ScheduleD/RevenueSubtotalAmt01535570
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ROUNDING -1
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ROUNDING 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 4B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0514654
IRS990ScheduleD/TotalExpensesPerForm990Amt01364051
IRS990ScheduleD/TotalRevenuePerForm990Amt01535569
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01535570
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01364049
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/Event2Nm0TRUCK RAFFLE
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt057548
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt042713
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt045162
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0145423
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt057548
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt042713
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt045162
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0145423
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0145423
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt03
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RUSS YEOUMANS 914 GRANDE CREEK RD. SWAINSBORO, GA 30401 DEAN MCNURE 446 MT. SHADY CHURCH RD. SWAINSBORO, GA 30401 DESMALL PURCELL PO BOX 311 STILLMORE, GA 30464 KEVIN GRINER 39608 HIGHWAY 23 NORTH METTER, GA 30439 JIM BEECHER 3882 HARRINGTON STREET LYONS, GA 30436 BONNIE GOWAN 181 PLUMTREE LANE SWAINSBORO, GA 30401 ERIN YOUMANS 269 LEXSY SCHOOL RD. SWAINSBORO, GA 30401 MARK HALL 184 EAGLE PASS SWAINSBORO, GA 30401 MATT DANIEL 2541 HIGHWAY 56 SOUTH SWAINSBORO, GA 30401
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THIS FORM WILL BE REVIEWED BY THE HEAD OF SCHOOL, AND THE CHAIRMAN OF THE BOARD OF TRUSTEES PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ROUNDING 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0168234
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt079139
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0693746
IRS990/TotalAssetsEOYAmt01046360
IRS990/TotalAssetsGrp/BOYAmt0693746
IRS990/TotalAssetsGrp/EOYAmt01046360
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0135967
IRS990/TotalEmployeeCnt049
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02631
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt020865
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01340555
IRS990/TotalFunctionalExpensesGrp/TotalAmt01364051
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0456911
IRS990/TotalLiabilitiesEOYAmt0588003
IRS990/TotalLiabilitiesGrp/BOYAmt0456911
IRS990/TotalLiabilitiesGrp/EOYAmt0588003
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0236835
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0458357
IRS990/TotalProgramServiceExpensesAmt01340555
IRS990/TotalProgramServiceRevenueAmt01218149
IRS990/TotalRevenueGrp/ExclusionAmt0164259
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01235343
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01535569
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0693746
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01046360
IRS990/TravelGrp/ProgramServicesAmt0355
IRS990/TravelGrp/TotalAmt0355
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt068601
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0379218
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0914 GRANDE CREEK RD
IRS990/USAddress/CityNm0SWAINSBORO
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030401
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0HTTP://WWW.DAVIDEMANUELACADEMY.COM/
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RUSS YEOUMANS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum09126852456
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-03-15
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/AtSubmissionCreationDeviceId07410C34113E5155CC1FD8F33A61E892C46DE50C7
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId04EE343F8232FD106DF1DFB8929AF7AB4B6390DBC
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt066.172.95.50
ReturnHeader/FilingSecurityInformation/IPDt02020-04-06

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
2019Detailed filing. Detailed filing data is available for this year.$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