Civic Intelligence

Camilla Schools Inc.

990 • Fiscal year 2020 • EIN 58-1107838

Aug 01, 2019 to Jul 31, 2020 • Filed on Nov 04, 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

63rd percentile

0.21x

Higher debt load relative to assets than 63% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

65th percentile

0.26x

Higher debt load relative to revenue than 65% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

33rd percentile

-1.7%

Higher net margin than 33% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

73rd percentile

$110,506

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

60th percentile

11%

Faster asset growth than 60% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

25th percentile

-18%

Faster revenue growth than 25% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$3,008,282

Up $286,130 (+11%) from 2019

Net Assets

Down

$2,372,995

Down $41,777 (-1.7%) from 2019

Liabilities

Up

$635,287

Up $327,907 (+107%) from 2019

Revenue

Down

$2,458,372

Down $531,981 (-18%) from 2019

Expenses

Up

$2,500,147

Up $70,633 (+2.9%) from 2019

Net Income

Down

-$41,775

Down $602,614 (-107%) from 2019

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

2020

Assets$3,008,282
Liabilities$635,287
Net Assets$2,372,995

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

2020

Revenue$2,458,372
Expenses$2,500,147
Net Income-$41,775
Jump To
Filing Snapshot
Filing Period
Aug 1, 2019 to Jul 31, 2020
Signed
Nov 4, 2020
Return Version
2019v5.1
Gross Receipts
$2,458,372
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$2,414,772$2,372,995▼ $41,777
Land, Buildings, and Equipment, Net$1,950,318$2,098,906▲ $148,588
Savings and Temporary Cash Investments$395,263$545,741▲ $150,478
Cash and Non-Interest-Bearing Accounts$368,895$359,685▼ $9,210
Prepaid Expenses and Deferred Charges$7,676$3,950▼ $3,726
Total Assets$2,722,152$3,008,282▲ $286,130
Liabilities
Other Liabilities$47,638$325,114▲ $277,476
Deferred Revenue$259,742$310,173▲ $50,431
Total Liabilities$307,380$635,287▲ $327,907
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,414,772$2,372,995▼ $41,777
Total Liabilities and Net Assets / Fund Balance$2,722,152$3,008,282▲ $286,130

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,830,603$1,577,762-
Other Land Buildings$30,665$155,745-
Land$130,000--
Equipment$107,638$1,045,797-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kevin CloudHeadmasterFT$110,506$110,506

Board Members and Trustees

NameTitle
See Attached -Board of Directors
Revenue and Support

Revenue Composition

Contributions and Grants
$479,420
Program Service Revenue
$1,969,411
Investment Income
$9,541
Other Revenue
$0
All Other Contributions
$479,420
Change in Net Assets
$-41,775
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,772,965
Other Expenses$727,182
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,488,658$0$0$1,488,658
All Other Expenses$352,528$0$0$352,528
Payroll Taxes$119,486$0$0$119,486
Current Officers, Directors, Trustees, and Key Employees$110,506$0$0$110,506
Depreciation Depletion$101,774$0$0$101,774
Occupancy$77,063$0$0$77,063
Information Technology$57,246$0$0$57,246
Pension Plan Contributions$54,315$0$0$54,315
Office Expenses$49,349$0$0$49,349
Insurance$32,423$0$0$32,423
Advertising$6,058$0$0$6,058
Conferences and Meetings$5,000$0$0$5,000
Travel$3,739$0$0$3,739
Other Expenses$580$0$0$580
Total Functional Expenses$2,500,147$0$0$2,500,147
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
Ppp-loan$309,200
Payroll Taxes$13,782
Employee Benefits$2,132
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
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
2020-11-04
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
65
Volunteers
16

Preparer

Firm
Waters & Rackley Cpas LLC
Address
257 NEWTON RD, CAMILLA, GA 31730-1653
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 37622. 37622. 0. 0.

Form 990, Part IX, Line 24E

Janitorial 25129. 25129. 0. 0.

Form 990, Part IX, Line 24E

POSTAGE 608. 608. 0. 0.

Form 990, Part IX, Line 24E

Cafeteria expenses 98498. 98498. 0. 0.

Form 990, Part IX, Line 24E

Athletic expenses 107821. 107821. 0. 0.

Form 990, Part IX, Line 24E

Yard maintenance 7997. 7997. 0. 0.

Form 990, Part IX, Line 24E

Repairs & maintenance 67868. 67868. 0. 0.

Form 990, Part IX, Line 24E

BANK FEES 95. 95. 0. 0.

Form 990, Part IX, Line 24E

Yearbook 6490. 6490. 0. 0.

Form 990, Part IX, Line 24E

SECURITY 400. 400. 0. 0.

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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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2309200
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1EMPLOYEE BENEFITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PPP-LOAN
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02098906
IRS990ScheduleD/TotalLiabilityAmt0325114
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 37622. 37622. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5JANITORIAL 25129. 25129. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6POSTAGE 608. 608. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CAFETERIA EXPENSES 98498. 98498. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8ATHLETIC EXPENSES 107821. 107821. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9YARD MAINTENANCE 7997. 7997. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10REPAIRS & MAINTENANCE 67868. 67868. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11BANK FEES 95. 95. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12YEARBOOK 6490. 6490. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13SECURITY 400. 400. 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
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02722152
IRS990/TotalAssetsEOYAmt03008282
IRS990/TotalAssetsGrp/BOYAmt02722152
IRS990/TotalAssetsGrp/EOYAmt03008282
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0479420
IRS990/TotalEmployeeCnt065
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02500147
IRS990/TotalFunctionalExpensesGrp/TotalAmt02500147
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0307380
IRS990/TotalLiabilitiesEOYAmt0635287
IRS990/TotalLiabilitiesGrp/BOYAmt0307380
IRS990/TotalLiabilitiesGrp/EOYAmt0635287
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02414772
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02372995
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02500147
IRS990/TotalProgramServiceRevenueAmt01969411
IRS990/TotalReportableCompFromOrgAmt0110506
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01978952
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02458372
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt016
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02722152
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03008282
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt03739
IRS990/TravelGrp/TotalAmt03739
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/SignatureDt02020-11-04
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/AtSubmissionFilingDeviceId02E5C5190A0A3A9C959508A1996BACC023DAB915A
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt064.39.135.98
ReturnHeader/FilingSecurityInformation/IPDt02020-11-16
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS

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