Civic Intelligence

Trinity Christian School Inc.

990 • Fiscal year 2015 • EIN 58-1594950

Jun 01, 2014 to May 31, 2015 • Filed on Aug 11, 2015

200 Trinity RoadDublin, GA 31021

(478) 272-7699

Siviq Scores

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

Liabilities / Assets

65th percentile

0.35x

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

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

72nd percentile

0.54x

Higher debt load relative to revenue than 72% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

52nd percentile

3.4%

Higher net margin than 52% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

19th percentile

$0

Higher top officer pay than 19% of similar nonprofits.

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

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Asset Growth

47th percentile

0.1%

Faster asset growth than 47% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

61st percentile

7.5%

Faster revenue growth than 61% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Assets

Up

$6,187,297

Up $5,276 (+0.1%) from 2014

Net Assets

Up

$3,993,262

Up $176,028 (+4.6%) from 2014

Liabilities

Down

$2,194,035

Down $170,752 (-7.2%) from 2014

Revenue

Up

$4,072,577

Up $283,888 (+7.5%) from 2014

Expenses

Up

$3,935,468

Up $137,567 (+3.6%) from 2014

Net Income

Up

$137,109

Up $146,321 (+1588%) from 2014

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $5,936,297Liabilities 2011: $2,695,645Net Assets 2011: $3,240,6522011Assets 2012: $6,159,013Liabilities 2012: $2,687,422Net Assets 2012: $3,471,5912012Assets 2013: $6,208,751Liabilities 2013: $2,407,916Net Assets 2013: $3,800,8352013Assets 2014: $6,182,021Liabilities 2014: $2,364,787Net Assets 2014: $3,817,2342014Assets 2015: $6,187,297Liabilities 2015: $2,194,035Net Assets 2015: $3,993,2622015Assets 2016: $6,811,059Liabilities 2016: $2,298,253Net Assets 2016: $4,512,8062016Assets 2017: $6,926,082Liabilities 2017: $2,321,097Net Assets 2017: $4,604,9852017Assets 2018: $6,685,115Liabilities 2018: $2,072,881Net Assets 2018: $4,612,2342018Assets 2019: $6,272,815Liabilities 2019: $1,728,357Net Assets 2019: $4,544,4582019Assets 2020: $6,082,880Liabilities 2020: $1,886,703Net Assets 2020: $4,196,1772020Assets 2021: $5,449,108Liabilities 2021: $1,289,101Net Assets 2021: $4,160,0072021Assets 2022: $4,921,689Liabilities 2022: $1,034,795Net Assets 2022: $3,886,8942022Assets 2023: $4,748,101Liabilities 2023: $861,432Net Assets 2023: $3,886,6692023Assets 2024: $4,477,080Liabilities 2024: $783,234Net Assets 2024: $3,693,8462024Assets 2025: $4,198,297Liabilities 2025: $611,940Net Assets 2025: $3,586,3572025

Highlighted filing

2015

Assets$6,187,297
Liabilities$2,194,035
Net Assets$3,993,262

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $4,132,6992011Expenses 2012: $4,109,3502012Expenses 2013: $3,765,2692013Revenue 2014: $3,788,689Expenses 2014: $3,797,901Net Income 2014: -$9,2122014Revenue 2015: $4,072,577Expenses 2015: $3,935,468Net Income 2015: $137,1092015Revenue 2016: $4,635,983Expenses 2016: $4,106,629Net Income 2016: $529,3542016Revenue 2017: $4,396,280Expenses 2017: $4,261,125Net Income 2017: $135,1552017Revenue 2018: $4,336,822Expenses 2018: $4,326,640Net Income 2018: $10,1822018Revenue 2019: $4,323,629Expenses 2019: $4,412,001Net Income 2019: -$88,3722019Revenue 2020: $4,102,337Expenses 2020: $4,438,225Net Income 2020: -$335,8882020Revenue 2021: $3,739,033Expenses 2021: $4,114,791Net Income 2021: -$375,7582021Revenue 2022: $4,010,596Expenses 2022: $4,229,563Net Income 2022: -$218,9672022Revenue 2023: $4,334,334Expenses 2023: $4,323,565Net Income 2023: $10,7692023Revenue 2024: $4,291,526Expenses 2024: $4,427,583Net Income 2024: -$136,0572024Revenue 2025: $4,343,723Expenses 2025: $4,399,503Net Income 2025: -$55,7802025

Highlighted filing

2015

Revenue$4,072,577
Expenses$3,935,468
Net Income$137,109
Jump To
Filing Snapshot
Filing Period
Jun 1, 2014 to May 31, 2015
Signed
Aug 11, 2015
Return Version
2014v5.0
Gross Receipts
$4,072,577
Mission and Program Overview

Mission

Primary and secondary education (grades 1-12)

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,852,569$5,603,493▼ $249,076
Cash and Non-Interest-Bearing Accounts$253,500$511,046▲ $257,546
Pledges and Grants Receivable$41,730$39,630▼ $2,100
Accounts Receivable$28,922$30,878▲ $1,956
Other Notes and Loans Receivable, Net$5,300$2,250▼ $3,050
Total Assets$6,182,021$6,187,297▲ $5,276
Liabilities
Other Liabilities$2,180,214$2,078,211▼ $102,003
Deferred Revenue$164,424$94,002▼ $70,422
Accounts Payable and Accrued Expenses$20,149$21,822▲ $1,673
Total Liabilities$2,364,787$2,194,035▼ $170,752
Net Assets / Fund Balance
Unrestricted Net Assets$3,680,128$3,855,469▲ $175,341
Permanently Rstr Net Assets$137,106$137,793▲ $687
Total Net Assets Fund Balance$3,817,234$3,993,262▲ $176,028
Total Liabilities and Net Assets / Fund Balance$6,182,021$6,187,297▲ $5,276

Asset Categories

AssetBook ValueDepreciationBasis
Land$333,675-$333,675
Compensation and Service Providers

Board Members and Trustees

NameTitle
Evan GayChairman
Mike KarolyVice-chairma
Amy GayBoard Member
Bubba EastBoard Member
Charles ColemanBoard Member
Cristi WyattBoard Member
Glen WarnockBoard Member
Tracy GayBoard Member
Wendy SmithBoard Member
Julie KightSecretary
Dan YoungTreasurer
Kelly TolerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$292,158
Program Service Revenue
$3,684,177
Investment Income
$1,006
Other Revenue
$95,236
All Other Contributions
$61,789
Change in Net Assets
$137,109
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,044,071
Other Expenses$1,881,658
Total Fundraising Expense$66,869
Professional Fundraising Fees$9,739
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,549,181$222,855$41,608$1,813,644
Depreciation Depletion$312,735--$312,735
Office Expenses$180,913$114,457$11,067$306,437
Payroll Taxes$118,676$17,281$3,186$139,143
All Other Expenses$99,233$31,939-$131,172
Occupancy$106,065--$106,065
Other Employee Benefits$7,840$83,444-$91,284
Interest-$71,298-$71,298
Other Expenses$55,126$44-$55,126
Insurance$7,042$40,859-$47,901
Fees for Services Accounting$2,067$24,211-$26,278
Fees for Services Professional Fundraising--$9,739$9,739
Advertising$121$2,050$1,269$3,440
Travel$1,723$737-$2,460
Total Functional Expenses$3,259,408$609,191$66,869$3,935,468
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$9,739

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising$230,369---
Total Events$230,369---
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Bank Loans$1,834,864
Compensated Absences$164,649
Other Accrued Liabilities$59,986
Funds Held for Classes & Clubs$18,712
Line of Credit-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Trinity Christian School
EIN
58-1594950
Phone
4782727699
Address
200 TRINITY ROAD, DUBLIN, GA 31021

Signing Officer

Name
Stan Couey
Title
Headmaster
Phone
4782727699
Signed
2015-08-11

Organization Details

Principal Officer
Stan Couey Headmaster
Legal Domicile
Ga
Voting Board Members
12
Independent Board Members
12
Employees
111

Preparer

Firm
Tjs Deemer Dana Llp
Address
1004 HILLCREST PARKWAY, DUBLIN, GA 31021-4208
Preparer
Cristi H Jones CPA
Phone
4782722030
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

EDUCATION

Form 990, Part XI, Line 9

Book / tax depreciation difference -6,351

Form 990, Part XI, Line 9

BEG BALANCE ADJUSTMENT 0

Raw XML Appendix392 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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IRS990/PrincipalOfficerNm0STAN COUEY HEADMASTER
IRS990/PriorPeriodAdjustmentsAmt045270
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0TUITION, FEES, & ATHLETIC REV
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03684177
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03684177
IRS990/ProgSrvcAccomActyOtherGrp/Desc0EDUCATION
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0442527
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0302964
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0921
IRS990/PYOtherExpensesAmt01776567
IRS990/PYOtherRevenueAmt0117440
IRS990/PYProgramServiceRevenueAmt03367364
IRS990/PYRevenuesLessExpensesAmt0-9212
IRS990/PYSalariesCompEmpBnftPaidAmt02009247
IRS990/PYTotalExpensesAmt03797901
IRS990/PYTotalProfFndrsngExpnsAmt012087
IRS990/PYTotalRevenueAmt03788689
IRS990/ReconcilationRevenueExpnssAmt0137109
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0333675
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0333675
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01834864
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1164649
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt259986
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt318712
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0BANK LOANS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1COMPENSATED ABSENCES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2OTHER ACCRUED LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3FUNDS HELD FOR CLASSES & CLUBS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4LINE OF CREDIT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0333675
IRS990ScheduleD/TotalLiabilityAmt02078211
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0230369
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0230369
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISING
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0230369
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0230369
IRS990ScheduleG/LicensedStatesCd0GA
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EDUCATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOOK / TAX DEPRECIATION DIFFERENCE -6,351
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BEG BALANCE ADJUSTMENT 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt06182021
IRS990/TotalAssetsEOYAmt06187297
IRS990/TotalAssetsGrp/BOYAmt06182021
IRS990/TotalAssetsGrp/EOYAmt06187297
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0292158
IRS990/TotalEmployeeCnt0111
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt066869
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0609191
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03259408
IRS990/TotalFunctionalExpensesGrp/TotalAmt03935468
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02364787
IRS990/TotalLiabilitiesEOYAmt02194035
IRS990/TotalLiabilitiesGrp/BOYAmt02364787
IRS990/TotalLiabilitiesGrp/EOYAmt02194035
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03817234
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03993262
IRS990/TotalOtherProgSrvcExpenseAmt0442527
IRS990/TotalProgramServiceExpensesAmt03259408
IRS990/TotalProgramServiceRevenueAmt03684177
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03780419
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04072577
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06182021
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06187297
IRS990/TravelGrp/ManagementAndGeneralAmt0737
IRS990/TravelGrp/ProgramServicesAmt01723
IRS990/TravelGrp/TotalAmt02460
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt03680128
IRS990/UnrestrictedNetAssetsGrp/EOYAmt03855469
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0200 TRINITY ROAD
IRS990/USAddress/CityNm0DUBLIN
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd031021
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0WWW.TCSWEB.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/PersonNm0STAN COUEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0HEADMASTER
ReturnHeader/BusinessOfficerGrp/PhoneNum04782727699
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-08-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TRINITY CHRISTIAN SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0TRIN
ReturnHeader/Filer/EIN0581594950
ReturnHeader/Filer/PhoneNum04782727699
ReturnHeader/Filer/USAddress/AddressLine1Txt0200 TRINITY ROAD
ReturnHeader/Filer/USAddress/CityNm0DUBLIN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd031021
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0582663273
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TJS DEEMER DANA LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01004 HILLCREST PARKWAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DUBLIN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0310214208
ReturnHeader/PreparerPersonGrp/PhoneNum04782722030
ReturnHeader/PreparerPersonGrp/PreparationDt02015-08-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CRISTI H JONES CPA
ReturnHeader/ReturnTs02015-08-24T13:46:49-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-06-01
ReturnHeader/TaxPeriodEndDt02015-05-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.20$0.61$3.59$4.34$4.40$0.06
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.48$0.78$3.69$4.29$4.43$0.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.75$0.86$3.89$4.33$4.32$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.92$1.03$3.89$4.01$4.23$0.22
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.45$1.29$4.16$3.74$4.11$0.38
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.08$1.89$4.20$4.10$4.44$0.34
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.27$1.73$4.54$4.32$4.41$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.69$2.07$4.61$4.34$4.33$0.01
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.93$2.32$4.60$4.40$4.26$0.14
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.81$2.30$4.51$4.64$4.11$0.53
2015Detailed filing. Detailed filing data is available for this year.$6.19$2.19$3.99$4.07$3.94$0.14
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.18$2.36$3.82$3.79$3.80$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.21$2.41$3.80$3.77
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.16$2.69$3.47$4.11
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.94$2.70$3.24$4.13
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)3 • $5M-$10M nonprofits