Civic Intelligence

Westminster Christian Academy Inc.

990 • Fiscal year 2019 • EIN 58-1858308

Jul 01, 2018 to Jun 30, 2019 • Filed on Sep 27, 2019

PO Box 388Watkinsville, GA 30677

(706) 769-9372

Siviq Scores

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

Liabilities / Assets

64th percentile

0.30x

Higher debt load relative to assets than 64% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

77th percentile

0.67x

Higher debt load relative to revenue than 77% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

55th percentile

4.3%

Higher net margin than 55% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

54th percentile

$130,572

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

42nd percentile

1.1%

Faster asset growth than 42% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

66th percentile

11%

Faster revenue growth than 66% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Up

$6,738,481

Up $76,066 (+1.1%) from 2018

Net Assets

Up

$4,723,543

Up $115,623 (+2.5%) from 2018

Liabilities

Down

$2,014,938

Down $39,557 (-1.9%) from 2018

Revenue

Up

$3,018,856

Up $296,330 (+11%) from 2018

Expenses

Up

$2,888,233

Up $432,104 (+18%) from 2018

Net Income

Down

$130,623

Down $135,774 (-51%) from 2018

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0-$5.0MAssets 2011: $2,256,083Liabilities 2011: $2,175,902Net Assets 2011: $80,1812011Assets 2012: $2,264,796Liabilities 2012: $2,216,252Net Assets 2012: $48,5442012Assets 2013: $2,206,179Liabilities 2013: $2,183,059Net Assets 2013: $23,1202013Assets 2014: $2,033,466Liabilities 2014: $2,190,263Net Assets 2014: -$156,7972014Assets 2015: $5,316,034Liabilities 2015: $1,924,604Net Assets 2015: $3,391,4302015Assets 2016: $5,580,264Liabilities 2016: $2,025,269Net Assets 2016: $3,554,9952016Assets 2017: $6,362,361Liabilities 2017: $2,035,838Net Assets 2017: $4,326,5232017Assets 2018: $6,662,415Liabilities 2018: $2,054,495Net Assets 2018: $4,607,9202018Assets 2019: $6,738,481Liabilities 2019: $2,014,938Net Assets 2019: $4,723,5432019Assets 2020: $4,426,011Liabilities 2020: $1,753,284Net Assets 2020: $2,672,7272020Assets 2021: $4,596,598Liabilities 2021: $1,833,316Net Assets 2021: $2,763,2822021Assets 2022: $3,564,717Liabilities 2022: $555,295Net Assets 2022: $3,009,4222022Assets 2023: $4,108,777Liabilities 2023: $503,778Net Assets 2023: $3,604,9992023Assets 2024: $7,401,202Liabilities 2024: $3,230,202Net Assets 2024: $4,171,0002024Assets 2025: $17,951,232Liabilities 2025: $12,454,383Net Assets 2025: $5,496,8492025

Highlighted filing

2019

Assets$6,738,481
Liabilities$2,014,938
Net Assets$4,723,543

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0M-$4.0MExpenses 2011: $1,681,5782011Expenses 2012: $1,834,3892012Expenses 2013: $2,002,0212013Revenue 2014: $1,841,234Expenses 2014: $2,025,934Net Income 2014: -$184,7002014Revenue 2015: $5,442,550Expenses 2015: $1,895,004Net Income 2015: $3,547,5462015Revenue 2016: $2,247,338Expenses 2016: $2,083,771Net Income 2016: $163,5672016Revenue 2017: $2,950,767Expenses 2017: $2,179,238Net Income 2017: $771,5292017Revenue 2018: $2,722,526Expenses 2018: $2,456,129Net Income 2018: $266,3972018Revenue 2019: $3,018,856Expenses 2019: $2,888,233Net Income 2019: $130,6232019Revenue 2020: $814,909Expenses 2020: $2,836,913Net Income 2020: -$2,022,0042020Revenue 2021: $3,401,520Expenses 2021: $3,310,965Net Income 2021: $90,5552021Revenue 2022: $3,634,511Expenses 2022: $3,388,371Net Income 2022: $246,1402022Revenue 2023: $4,132,083Expenses 2023: $3,534,230Net Income 2023: $597,8532023Revenue 2024: $4,564,979Expenses 2024: $3,998,980Net Income 2024: $565,9992024Revenue 2025: $5,735,760Expenses 2025: $4,409,911Net Income 2025: $1,325,8492025

Highlighted filing

2019

Revenue$3,018,856
Expenses$2,888,233
Net Income$130,623
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Sep 27, 2019
Return Version
2018v3.1
Gross Receipts
$3,018,856
Mission and Program Overview

Mission

Primary & Secondary Education

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,807,729$5,741,386▼ $66,343
Savings and Temporary Cash Investments$423,319$683,070▲ $259,751
Cash and Non-Interest-Bearing Accounts$392,441$292,225▼ $100,216
Intangible Assets$11,332$17,661▲ $6,329
Prepaid Expenses and Deferred Charges$26,887$15,674▼ $11,213
Accounts Receivable$707$3,465▲ $2,758
Pledges and Grants Receivable-$-15,000-
Total Assets$6,662,415$6,738,481▲ $76,066
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,582,554$1,375,214▼ $207,340
Deferred Revenue$356,673$359,642▲ $2,969
Accounts Payable and Accrued Expenses$115,268$280,082▲ $164,814
Total Liabilities$2,054,495$2,014,938▼ $39,557
Net Assets / Fund Balance
Unrestricted Net Assets$4,607,920$4,723,543▲ $115,623
Total Net Assets Fund Balance$4,607,920$4,723,543▲ $115,623
Total Liabilities and Net Assets / Fund Balance$6,662,415$6,738,481▲ $76,066

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,903,420$1,123,287$3,026,707
Equipment$111,812$496,009$607,821
Land$3,726,154-$455,654
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jared ClarkHeadmasterFT$130,572$130,572
Revenue and Support

Revenue Composition

Contributions and Grants
$133,100
Program Service Revenue
$2,846,006
Investment Income
$39,750
Other Revenue
$0
All Other Contributions
$133,100
Change in Net Assets
$130,623

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,977,579
Other Expenses$910,654
Total Fundraising Expense$5,424
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,272,239$318,060$0$1,590,299
Occupancy$291,287$72,821$0$364,108
Depreciation Depletion$108,450$36,092$0$144,542
Current Officers, Directors, Trustees, and Key Employees$30,000$100,572$0$130,572
Payroll Taxes$103,725$25,931$0$129,656
Other Employee Benefits$76,345$19,086$0$95,431
Other Expenses$55,188$0$0$55,188
Interest$43,910$10,977$0$54,887
Information Technology$31,237$7,809$0$39,046
All Other Expenses$34,651$3,149$0$37,800
Office Expenses$28,750$7,187$0$35,937
Pension Plan Contributions$25,297$6,324$0$31,621
Conferences and Meetings$16,846$4,212$0$21,058
Fees for Services Accounting$0$19,355$0$19,355
Advertising$2,052$8,207$5,424$15,683
Travel$8,953$2,238$0$11,191
Fees for Services Management$0$2,100$0$2,100
Total Functional Expenses$2,232,605$650,204$5,424$2,888,233
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Total Events--$0$0
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
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Westminster Christian Academy
EIN
58-1858308
Phone
7067699372
Address
PO Box 388, Watkinsville, GA 30677

Signing Officer

Name
Jennifer Rivers
Title
Treasurer
Phone
7067699372
Signed
2019-09-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Rivers
Formed
1988
Legal Domicile
Ga
Voting Board Members
6
Independent Board Members
6
Employees
94
Volunteers
150

Preparer

Firm
Hudspeth Accounting
Address
1020 B TWELVE OAKS PLACE, WATKINSVILLE, GA 30677
Preparer
Marianna P Hudspeth
Phone
7063101010
Supplemental Narrative

Additional Explanations

Pt VI, Line 7A

Parents Assn elects 5 of the Bd Members

Pt VI, Line 11B

Submitted to the Treasurer who then emails to all Bd Members

Pt VI, Line 15A

Handled by the Personnel Committee

Pt VI, Line 19

Available upon request

Pt VI, Line 15B

Handled by the Personnel Committee

Pt VI, Line 12C

Annually reviewed by the Bd Members

Pt XI

Rounding error

Form 990, Part IX, Line 24E

Classroom Lease 22056. 22056. 0. 0.

Form 990, Part IX, Line 24E

Furniture <250 8184. 6547. 1637. 0.

Form 990, Part IX, Line 24E

Vehicle Maint 7560. 6048. 1512. 0.

Raw XML AppendixShowing 400 of 475 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/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt025931
IRS990/PayrollTaxesGrp/ProgramServicesAmt0103725
IRS990/PayrollTaxesGrp/TotalAmt0129656
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt06324
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt025297
IRS990/PensionPlanContributionsGrp/TotalAmt031621
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0-15000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt026887
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt015674
IRS990/PrincipalOfficerNm0Jennifer Rivers
IRS990/PriorPeriodAdjustmentsAmt0-15000
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/Desc0Tuition & Fees
IRS990/ProgramServiceRevenueGrp/Desc1Athletic Fees
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02761309
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt184697
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0224470
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0275
IRS990/PYOtherExpensesAmt0777049
IRS990/PYProgramServiceRevenueAmt02497781
IRS990/PYRevenuesLessExpensesAmt0266397
IRS990/PYSalariesCompEmpBnftPaidAmt01679080
IRS990/PYTotalExpensesAmt02456129
IRS990/PYTotalRevenueAmt02722526
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0130623
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02846006
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0423319
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0683070
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt01903420
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01123287
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03026707
IRS990ScheduleD/EquipmentGrp/BookValueAmt0111812
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0496009
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0607821
IRS990ScheduleD/LandGrp/BookValueAmt03726154
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt03270500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0455654
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05741386
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/ExplanationTxt0Westminster Christian Academy does not discriminate on the basis of race, color, nationality, or political affiliation. N/A
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt00
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0true
IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt0A stock broker is used to sell gifts of stock & a realtor will be used to sell gifts of land
IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt I Line 32b
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Parents Assn elects 5 of the Bd Members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Submitted to the Treasurer who then emails to all Bd Members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Handled by the Personnel Committee
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Available upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Handled by the Personnel Committee
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Annually reviewed by the Bd Members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Rounding error
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Classroom Lease 22056. 22056. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Furniture <250 8184. 6547. 1637. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Vehicle Maint 7560. 6048. 1512. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt06662415
IRS990/TotalAssetsEOYAmt06738481
IRS990/TotalAssetsGrp/BOYAmt06662415
IRS990/TotalAssetsGrp/EOYAmt06738481
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0133100
IRS990/TotalEmployeeCnt094

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$18.0$12.5$5.50$5.74$4.41$1.33
2024Detailed filing. Detailed filing data is available for this year.$7.40$3.23$4.17$4.56$4.00$0.57
2023Detailed filing. Detailed filing data is available for this year.$4.11$0.50$3.60$4.13$3.53$0.60
2022Detailed filing. Detailed filing data is available for this year.$3.56$0.56$3.01$3.63$3.39$0.25
2021Detailed filing. Detailed filing data is available for this year.$4.60$1.83$2.76$3.40$3.31$0.09
2020Detailed filing. Detailed filing data is available for this year.$4.43$1.75$2.67$0.81$2.84$2.02
2019Detailed filing. Detailed filing data is available for this year.$6.74$2.01$4.72$3.02$2.89$0.13
2018Detailed filing. Detailed filing data is available for this year.$6.66$2.05$4.61$2.72$2.46$0.27
2017Detailed filing. Detailed filing data is available for this year.$6.36$2.04$4.33$2.95$2.18$0.77
2016Detailed filing. Detailed filing data is available for this year.$5.58$2.03$3.55$2.25$2.08$0.16
2015Detailed filing. Detailed filing data is available for this year.$5.32$1.92$3.39$5.44$1.90$3.55
2014Detailed filing. Detailed filing data is available for this year.$2.03$2.19$0.16$1.84$2.03$0.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.21$2.18$0.02$2.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.26$2.22$0.05$1.83
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.26$2.18$0.08$1.68