Civic Intelligence

West End Academy Inc

990 • Fiscal year 2022 • EIN 58-1422719

Jul 01, 2021 to Jun 30, 2022 • Filed on May 03, 2023

136 S Illinois Ave 104Oak Ridge, TN 37830

(865) 690-1720

Siviq Scores

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

Liabilities / Assets

97th percentile

2.18x

Higher debt load relative to assets than 97% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

92nd percentile

0.48x

Higher debt load relative to revenue than 92% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

36th percentile

-2.3%

Higher net margin than 36% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

88th percentile

$32,650

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 8.6% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

11th percentile

-44%

Faster asset growth than 11% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

30th percentile

-12%

Faster revenue growth than 30% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$83,600

Down $64,668 (-44%) from 2021

Net Assets

Down

-$98,851

Down $8,748 (-9.7%) from 2021

Liabilities

Down

$182,451

Down $55,920 (-23%) from 2021

Revenue

Down

$378,037

Down $49,950 (-12%) from 2021

Expenses

Up

$386,785

Up $347 (+0.1%) from 2021

Net Income

Down

-$8,748

Down $50,297 (-121%) from 2021

Historical Trend

Balance Sheet Trend

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

$400K$200K$0-$200K-$400KAssets 2011: $52,137Liabilities 2011: $224,197Net Assets 2011: -$172,0602011Assets 2012: $52,928Liabilities 2012: $238,934Net Assets 2012: -$186,0062012Assets 2013: $38,430Liabilities 2013: $228,526Net Assets 2013: -$190,0962013Assets 2014: $21,671Liabilities 2014: $213,926Net Assets 2014: -$192,2552014Assets 2015: $14,217Liabilities 2015: $220,741Net Assets 2015: -$206,5242015Assets 2016: $11,219Liabilities 2016: $237,504Net Assets 2016: -$226,2852016Assets 2017: $67,827Liabilities 2017: $282,945Net Assets 2017: -$215,1182017Assets 2018: $20,423Liabilities 2018: $241,135Net Assets 2018: -$220,7122018Assets 2019: $9,075Liabilities 2019: $219,720Net Assets 2019: -$210,6452019Assets 2020: $113,561Liabilities 2020: $245,926Net Assets 2020: -$132,3652020Assets 2021: $148,268Liabilities 2021: $238,371Net Assets 2021: -$90,1032021Assets 2022: $83,600Liabilities 2022: $182,451Net Assets 2022: -$98,8512022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2022

Assets$83,600
Liabilities$182,451
Net Assets-$98,851

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $329,594Expenses 2011: $323,602Net Income 2011: $5,9922011Revenue 2012: $384,268Expenses 2012: $398,214Net Income 2012: -$13,9462012Revenue 2013: $378,489Expenses 2013: $382,706Net Income 2013: -$4,2172013Revenue 2014: $389,615Expenses 2014: $391,774Net Income 2014: -$2,1592014Revenue 2015: $325,233Expenses 2015: $339,502Net Income 2015: -$14,2692015Revenue 2016: $375,929Expenses 2016: $395,690Net Income 2016: -$19,7612016Revenue 2017: $509,384Expenses 2017: $498,217Net Income 2017: $11,1672017Revenue 2018: $593,188Expenses 2018: $590,918Net Income 2018: $2,2702018Revenue 2019: $494,510Expenses 2019: $488,816Net Income 2019: $5,6942019Revenue 2020: $478,173Expenses 2020: $399,893Net Income 2020: $78,2802020Revenue 2021: $427,987Expenses 2021: $386,438Net Income 2021: $41,5492021Revenue 2022: $378,037Expenses 2022: $386,785Net Income 2022: -$8,7482022Revenue 2023: $3,921Expenses 2023: $72,166Net Income 2023: -$68,2452023

Highlighted filing

2022

Revenue$378,037
Expenses$386,785
Net Income-$8,748
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 3, 2023
Return Version
2021v4.2
Gross Receipts
$380,037
Mission and Program Overview

Mission

REMEDIAL SCHOOL

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$87,902$87,902→ $0
Cash and Non-Interest-Bearing Accounts$134,630$71,034▼ $63,596
Land, Buildings, and Equipment, Net$12,886$8,486▼ $4,400
Accounts Receivable$752$4,080▲ $3,328
Total Assets$148,268$83,600▼ $64,668
Liabilities
Unsecured Notes Loans Payable$94,549$94,549→ $0
Accounts Payable and Accrued Expenses$55,920$0▼ $55,920
Total Liabilities$238,371$182,451▼ $55,920
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-90,103$-98,851▼ $8,748
Total Net Assets Fund Balance$-90,103$-98,851▼ $8,748
Total Liabilities and Net Assets / Fund Balance$148,268$83,600▼ $64,668

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,917$139,803$145,720
Leasehold Improvements$2,569$16,965$19,534
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Autumn Van DykeAdministratorFT$32,650$32,650

Board Members and Trustees

NameTitle
Jonathan LabargeChairperson
Kevin ThorntonVice Chairperson
David EichingerMember
James Van DykeMember
Melissa LabargeSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$62,920
Program Service Revenue
$311,767
Investment Income
$3,000
Other Revenue
$350
All Other Contributions
$7,000
Change in Net Assets
$-8,748
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$248,446
Other Expenses$138,339
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$197,707--$197,707
Occupancy$90,743--$90,743
Office Expenses$35,379--$35,379
Current Officers, Directors, Trustees, and Key Employees-$33,415-$33,415
Payroll Taxes$13,686$3,638-$17,324
Insurance$4,508--$4,508
Fees for Services Other$3,266--$3,266
Depreciation Depletion$2,400--$2,400
Conferences and Meetings$1,100--$1,100
Advertising$943--$943
Total Functional Expenses$349,732$37,053$0$386,785
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$350
Fundraising Direct Expenses$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$87,902$87,902→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Autumn van dyke, an administrator, and james van dyke, a board member, have a family relationship. Jonathan labarge, chairperson, and melissa labarge, secretary, have a family relationship.

Form 990, Part VI, Section B, Line 11B

The bankruptcy trustee will review and approve the return before it is filed with the irs this year.

Form 990, Part VI, Section B, Line 12C

The board is aware that they are to report to the board if they have any potential conflict of interest and that they are to report to the board if they suspect any potential conflict of other board members.

Form 990, Part VI, Section B, Line 15

The salary of the administrator and other key employees are determined during the yearly budget formation. The administrator & director of preschool determine the wages of the regular employees.

Form 990, Part VI, Section C, Line 19

The organization made its governing documents, conflict of interest policy and financial statements available to the public at the office of autumn van dyke, director, at 5311 mckamey road, knoxville, tn 37921.

Filing and Contact Details

Filer

Filer Name
West End Academy Inc
EIN
58-1422719
Phone
8656901720
Address
136 S ILLINOIS AVE 104, OAK RIDGE, TN 37830

Signing Officer

Name
Ann Mostoller
Title
Trustee
Phone
8654824466
Signed
2023-05-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ann Mostoller
Formed
1979
Legal Domicile
Tn
Voting Board Members
5
Independent Board Members
5
Employees
19
Volunteers
0

Preparer

Firm
Lbmc Pc
Address
PO BOX 1869, BRENTWOOD, TN 37024-1869
Preparer
Mayumi Stella
Phone
6153774600
Supplemental Narrative

Additional Explanations

Form 990 Part II

The board of director of west end academy filed for chapter 7 bankruptcy relief on september 19, 2022. Consequently, ann mostoller has been appointed as an acting trustee of the estate of west end academy, authorized to sign the form 990 for the year ended june 30, 2022.

Form 990, Part IX, Line 11G

Professional fees: program service expenses 3,266. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,266.

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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd30
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd10
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd20
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd30
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0BACK TAXES
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1BACK TAXES
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt2BANK NOTE PAID OFF
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt3CREDIT CARD PAID OFF
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd2X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd3X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt015463
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt150504
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt217643
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt34292
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0DAVID L DOWLING
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1DAVID L DOWLING
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm2DAVID L DOWLING
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm3DAVID L DOWLING
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0FORMER DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1FORMER DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt2FORMER DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt3FORMER DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd10
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd20
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd30
IRS990ScheduleL/TotalBalanceDueAmt087902
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTOR OF WEST END ACADEMY FILED FOR CHAPTER 7 BANKRUPTCY RELIEF ON SEPTEMBER 19, 2022. CONSEQUENTLY, ANN MOSTOLLER HAS BEEN APPOINTED AS AN ACTING TRUSTEE OF THE ESTATE OF WEST END ACADEMY, AUTHORIZED TO SIGN THE FORM 990 FOR THE YEAR ENDED JUNE 30, 2022.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AUTUMN VAN DYKE, AN ADMINISTRATOR, AND JAMES VAN DYKE, A BOARD MEMBER, HAVE A FAMILY RELATIONSHIP. JONATHAN LABARGE, CHAIRPERSON, AND MELISSA LABARGE, SECRETARY, HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BANKRUPTCY TRUSTEE WILL REVIEW AND APPROVE THE RETURN BEFORE IT IS FILED WITH THE IRS THIS YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD IS AWARE THAT THEY ARE TO REPORT TO THE BOARD IF THEY HAVE ANY POTENTIAL CONFLICT OF INTEREST AND THAT THEY ARE TO REPORT TO THE BOARD IF THEY SUSPECT ANY POTENTIAL CONFLICT OF OTHER BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE SALARY OF THE ADMINISTRATOR AND OTHER KEY EMPLOYEES ARE DETERMINED DURING THE YEARLY BUDGET FORMATION. THE ADMINISTRATOR & DIRECTOR OF PRESCHOOL DETERMINE THE WAGES OF THE REGULAR EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MADE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC AT THE OFFICE OF AUTUMN VAN DYKE, DIRECTOR, AT 5311 MCKAMEY ROAD, KNOXVILLE, TN 37921.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 3,266. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,266.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 PART II
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0148268
IRS990/TotalAssetsEOYAmt083600
IRS990/TotalAssetsGrp/BOYAmt0148268
IRS990/TotalAssetsGrp/EOYAmt083600
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt062920
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt037053
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0349732
IRS990/TotalFunctionalExpensesGrp/TotalAmt0386785
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0238371
IRS990/TotalLiabilitiesEOYAmt0182451
IRS990/TotalLiabilitiesGrp/BOYAmt0238371
IRS990/TotalLiabilitiesGrp/EOYAmt0182451
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-90103
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-98851
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0349732
IRS990/TotalProgramServiceRevenueAmt0311767
IRS990/TotalReportableCompFromOrgAmt032650
IRS990/TotalRevenueGrp/ExclusionAmt03350
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0311767
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0378037
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0148268
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt083600
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt094549
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt094549
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0136 S ILLINOIS AVE
IRS990/USAddress/CityNm0OAK RIDGE
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd037830
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ANN MOSTOLLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum08654824466
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEST END ACADEMY INC
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0581422719
ReturnHeader/Filer/PhoneNum08656901720
ReturnHeader/Filer/USAddress/AddressLine1Txt0136 S ILLINOIS AVE 104
ReturnHeader/Filer/USAddress/CityNm0OAK RIDGE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037830
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621199757
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LBMC PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1869
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BRENTWOOD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0370241869
ReturnHeader/PreparerPersonGrp/PhoneNum06153774600
ReturnHeader/PreparerPersonGrp/PreparationDt02023-05-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MAYUMI STELLA
ReturnHeader/ReturnTs02023-05-03T12:37:11-05:00

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