Civic Intelligence

Camilla Schools Inc.

990 • Fiscal year 2019 • EIN 58-1107838

Aug 01, 2018 to Jul 31, 2019 • Filed on Feb 10, 2020

P O Box 528Camilla, GA 31730

(229) 336-7992

Siviq Scores

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

Liabilities / Assets

55th percentile

0.11x

Higher debt load relative to assets than 55% of similar nonprofits.

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

Liabilities / Revenue

53rd percentile

0.10x

Higher debt load relative to revenue than 53% of similar nonprofits.

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

Net Margin

76th percentile

19%

Higher net margin than 76% of similar nonprofits.

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

Top Officer Pay

74th percentile

$115,360

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

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

Asset Growth

72nd percentile

13%

Faster asset growth than 72% of similar nonprofits.

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

Revenue Growth

58th percentile

7.7%

Faster revenue growth than 58% of similar nonprofits.

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

Assets

Up

$2,722,152

Up $316,363 (+13%) from 2018

Net Assets

Up

$2,414,772

Up $560,835 (+30%) from 2018

Liabilities

Down

$307,380

Down $244,472 (-44%) from 2018

Revenue

Up

$2,990,353

Up $213,975 (+7.7%) from 2018

Expenses

Up

$2,429,514

Up $124,886 (+5.4%) from 2018

Net Income

Up

$560,839

Up $89,089 (+19%) from 2018

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,247,850Liabilities 2011: $429,534Net Assets 2011: $818,3162011Assets 2012: $1,299,164Liabilities 2012: $447,384Net Assets 2012: $851,7802012Assets 2013: $1,330,624Liabilities 2013: $452,952Net Assets 2013: $877,6722013Assets 2014: $2,497,216Liabilities 2014: $1,314,829Net Assets 2014: $1,182,3872014Assets 2015: $2,390,980Liabilities 2015: $1,329,975Net Assets 2015: $1,061,0052015Assets 2016: $2,267,497Liabilities 2016: $1,267,850Net Assets 2016: $999,6472016Assets 2017: $2,188,569Liabilities 2017: $806,385Net Assets 2017: $1,382,1842017Assets 2018: $2,405,789Liabilities 2018: $551,852Net Assets 2018: $1,853,9372018Assets 2019: $2,722,152Liabilities 2019: $307,380Net Assets 2019: $2,414,7722019Assets 2020: $3,008,282Liabilities 2020: $635,287Net Assets 2020: $2,372,9952020Assets 2021: $3,647,233Liabilities 2021: $358,506Net Assets 2021: $3,288,7272021Assets 2022: $3,605,722Liabilities 2022: $384,615Net Assets 2022: $3,221,1072022Assets 2023: $3,931,453Liabilities 2023: $328,700Net Assets 2023: $3,602,7532023

Highlighted filing

2019

Assets$2,722,152
Liabilities$307,380
Net Assets$2,414,772

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $2,480,412Expenses 2011: $2,485,398Net Income 2011: -$4,9862011Revenue 2012: $2,733,934Expenses 2012: $2,700,470Net Income 2012: $33,4642012Revenue 2013: $2,797,430Expenses 2013: $2,771,538Net Income 2013: $25,8922013Revenue 2014: $3,220,467Expenses 2014: $2,915,752Net Income 2014: $304,7152014Revenue 2015: $2,828,048Expenses 2015: $2,949,430Net Income 2015: -$121,3822015Revenue 2016: $2,681,231Expenses 2016: $2,742,587Net Income 2016: -$61,3562016Revenue 2017: $2,829,482Expenses 2017: $2,446,944Net Income 2017: $382,5382017Revenue 2018: $2,776,378Expenses 2018: $2,304,628Net Income 2018: $471,7502018Revenue 2019: $2,990,353Expenses 2019: $2,429,514Net Income 2019: $560,8392019Revenue 2020: $2,458,372Expenses 2020: $2,500,147Net Income 2020: -$41,7752020Revenue 2021: $3,538,788Expenses 2021: $2,623,056Net Income 2021: $915,7322021Revenue 2022: $2,743,475Expenses 2022: $2,811,095Net Income 2022: -$67,6202022Revenue 2023: $3,335,167Expenses 2023: $2,953,521Net Income 2023: $381,6462023

Highlighted filing

2019

Revenue$2,990,353
Expenses$2,429,514
Net Income$560,839
Jump To
Filing Snapshot
Filing Period
Aug 1, 2018 to Jul 31, 2019
Signed
Feb 10, 2020
Return Version
2018v3.1
Gross Receipts
$2,990,353
Mission and Program Overview

Mission

School education for children in grades k-3 through 12

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,853,937$2,414,772▲ $560,835
Land, Buildings, and Equipment, Net$1,933,183$1,950,318▲ $17,135
Savings and Temporary Cash Investments$306,754$395,263▲ $88,509
Cash and Non-Interest-Bearing Accounts$114,486$368,895▲ $254,409
Investments in Publicly Traded Securities$34,254--
Prepaid Expenses and Deferred Charges$17,112$7,676▼ $9,436
Total Assets$2,405,789$2,722,152▲ $316,363
Liabilities
Deferred Revenue$415,182$259,742▼ $155,440
Other Liabilities$119,857$47,638▼ $72,219
Mortgage Notes Payable Secured by Investment Property$16,813--
Total Liabilities$551,852$307,380▼ $244,472
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,853,937$2,414,772▲ $560,835
Total Liabilities and Net Assets / Fund Balance$2,405,789$2,722,152▲ $316,363

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,718,532$1,503,743-
Other Land Buildings$36,621$149,789-
Land$130,000--
Equipment$65,165$1,023,998-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kevin CloudHeadmasterFT$115,360$115,360

Board Members and Trustees

NameTitle
See Attached -Board of Directors
Revenue and Support

Revenue Composition

Contributions and Grants
$598,939
Program Service Revenue
$2,385,132
Investment Income
$6,282
Other Revenue
$0
All Other Contributions
$598,939
Change in Net Assets
$560,839
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,628,743
Other Expenses$800,771
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,387,604$0$0$1,387,604
All Other Expenses$425,825$0$0$425,825
Current Officers, Directors, Trustees, and Key Employees$115,360$0$0$115,360
Payroll Taxes$112,014$0$0$112,014
Depreciation Depletion$107,197$0$0$107,197
Occupancy$93,400$0$0$93,400
Information Technology$45,400$0$0$45,400
Office Expenses$37,830$0$0$37,830
Insurance$35,812$0$0$35,812
Other Employee Benefits$13,765$0$0$13,765
Travel$6,229$0$0$6,229
Conferences and Meetings$4,584$0$0$4,584
Advertising$1,193$0$0$1,193
Other Expenses$800$0$0$800
Total Functional Expenses$2,429,514$0$0$2,429,514
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
Payroll Taxes$28,216
Employee Benefits$19,422
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Camilla Schools Inc
EIN
58-1107838
Phone
2293367992
Address
P O BOX 528, CAMILLA, GA 31730
Doing Business As
Westwood Schools

Signing Officer

Name
Lanair Worsham Jr
Title
Chairman
Phone
2293367992
Signed
2020-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lanair Worsham Jr
Formed
1972
Legal Domicile
Ga
Voting Board Members
14
Independent Board Members
14
Employees
58
Volunteers
16

Preparer

Firm
Waters & Rackley CPAs LLC
Address
PO Box 382, Camilla, GA 31730-0382
Preparer
Richard L Waters
Phone
2293367218
Supplemental Narrative

Additional Explanations

Pt VI, Line 19

The school has no formal "conflict of interest" policy.the governing documents & financial statements are provided to the public on request.

Pt VI, Line 11B

NO FORMAL PROCESS

Pt VI, Line 15A

Compensation determined by board of directors

Pt VI, Line 8B

Monthly board of directors meeting

Form 990, Part IX, Line 24E

Supplies 51590. 51590. 0. 0.

Form 990, Part IX, Line 24E

Janitorial 19371. 19371. 0. 0.

Form 990, Part IX, Line 24E

Postage 1452. 1452. 0. 0.

Form 990, Part IX, Line 24E

Cafeteria expenses 131202. 131202. 0. 0.

Form 990, Part IX, Line 24E

Athletic expenses 122945. 122945. 0. 0.

Form 990, Part IX, Line 24E

Yard maintenance 1971. 1971. 0. 0.

Form 990, Part IX, Line 24E

Repairs & maintenance 48457. 48457. 0. 0.

Form 990, Part IX, Line 24E

AWARDS 500. 500. 0. 0.

Form 990, Part IX, Line 24E

Yearbook 6798. 6798. 0. 0.

Form 990, Part IX, Line 24E

Security 40588. 40588. 0. 0.

Form 990, Part IX, Line 24E

Rental expense 951. 951. 0. 0.

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.

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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0149789
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0186410
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt028216
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt119422
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1EMPLOYEE BENEFITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01950318
IRS990ScheduleD/TotalLiabilityAmt047638
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/ExplanationTxt0THROUGH NEWSPAPER AND WEBSITE
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL HAS NO FORMAL "CONFLICT OF INTEREST" POLICY.THE GOVERNING DOCUMENTS & FINANCIAL STATEMENTS ARE PROVIDED TO THE PUBLIC ON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO FORMAL PROCESS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION DETERMINED BY BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MONTHLY BOARD OF DIRECTORS MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SUPPLIES 51590. 51590. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5JANITORIAL 19371. 19371. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6POSTAGE 1452. 1452. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CAFETERIA EXPENSES 131202. 131202. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8ATHLETIC EXPENSES 122945. 122945. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9YARD MAINTENANCE 1971. 1971. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10REPAIRS & MAINTENANCE 48457. 48457. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11AWARDS 500. 500. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12YEARBOOK 6798. 6798. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13SECURITY 40588. 40588. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14RENTAL EXPENSE 951. 951. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02405789
IRS990/TotalAssetsEOYAmt02722152
IRS990/TotalAssetsGrp/BOYAmt02405789
IRS990/TotalAssetsGrp/EOYAmt02722152
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0598939
IRS990/TotalEmployeeCnt058
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02429514
IRS990/TotalFunctionalExpensesGrp/TotalAmt02429514
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0551852
IRS990/TotalLiabilitiesEOYAmt0307380
IRS990/TotalLiabilitiesGrp/BOYAmt0551852
IRS990/TotalLiabilitiesGrp/EOYAmt0307380
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01853937
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02414772
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02429514
IRS990/TotalProgramServiceRevenueAmt02385132
IRS990/TotalReportableCompFromOrgAmt0115360
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02391414
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02990353
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt016
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02405789
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02722152
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt06229
IRS990/TravelGrp/TotalAmt06229
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06002 HWY 97
IRS990/USAddress/CityNm0CAMILLA
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd031730
IRS990/VotingMembersGoverningBodyCnt014
IRS990/VotingMembersIndependentCnt014
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LANAIR WORSHAM JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum02293367992
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-02-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CAMILLA SCHOOLS INC
ReturnHeader/Filer/BusinessNameControlTxt0CAMI
ReturnHeader/Filer/EIN0581107838
ReturnHeader/Filer/PhoneNum02293367992
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 528
ReturnHeader/Filer/USAddress/CityNm0CAMILLA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd031730
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId02E5C5190A0A3A9C959508A1996BACC023DAB915A
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0790997171969F9B2F61B77C1DAD89195A528A525
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt064.39.135.98

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