Civic Intelligence

Saint Simons Christian School Inc.

990 • Fiscal year 2016 • EIN 58-2141244

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 11, 2016

1060 Coquina DriveSaint Simons Island, GA 31522

(912) 634-8177

Siviq Scores

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

Liabilities / Assets

89th percentile

0.88x

Higher debt load relative to assets than 89% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

90th percentile

2.13x

Higher debt load relative to revenue than 90% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

54th percentile

3.2%

Higher net margin than 54% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

57th percentile

$76,819

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 9.8% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

43rd percentile

-0.2%

Faster asset growth than 43% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

28th percentile

-6.7%

Faster revenue growth than 28% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$1,904,220

Down $4,252 (-0.2%) from 2015

Net Assets

Up

$224,764

Up $25,540 (+13%) from 2015

Liabilities

Down

$1,679,456

Down $29,792 (-1.7%) from 2015

Revenue

Down

$787,498

Down $56,298 (-6.7%) from 2015

Expenses

Up

$761,958

Up $58,040 (+8.2%) from 2015

Net Income

Down

$25,540

Down $114,338 (-82%) from 2015

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $186,038Liabilities 2011: $169,572Net Assets 2011: $16,4662011Assets 2012: $197,876Liabilities 2012: $163,192Net Assets 2012: $34,6842012Assets 2013: $211,257Liabilities 2013: $153,138Net Assets 2013: $58,1192013Assets 2014: $1,880,488Liabilities 2014: $1,821,142Net Assets 2014: $59,3462014Assets 2015: $1,908,472Liabilities 2015: $1,709,248Net Assets 2015: $199,2242015Assets 2016: $1,904,220Liabilities 2016: $1,679,456Net Assets 2016: $224,7642016Assets 2017: $1,989,822Liabilities 2017: $1,699,279Net Assets 2017: $290,5432017Assets 2018: $2,577,288Liabilities 2018: $1,963,893Net Assets 2018: $613,3952018Assets 2019: $2,841,381Liabilities 2019: $2,045,778Net Assets 2019: $795,6032019Assets 2020: $2,826,519Liabilities 2020: $1,817,744Net Assets 2020: $1,008,7752020Assets 2021: $3,190,541Liabilities 2021: $1,613,290Net Assets 2021: $1,577,2512021Assets 2022: $3,325,559Liabilities 2022: $1,077,084Net Assets 2022: $2,248,4752022Assets 2023: $4,596,917Liabilities 2023: $1,718,757Net Assets 2023: $2,878,1602023Assets 2024: $4,516,233Liabilities 2024: $1,111,812Net Assets 2024: $3,404,4212024Assets 2025: $4,981,760Liabilities 2025: $1,051,529Net Assets 2025: $3,930,2312025

Highlighted filing

2016

Assets$1,904,220
Liabilities$1,679,456
Net Assets$224,764

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $737,544Expenses 2011: $774,339Net Income 2011: -$36,7952011Revenue 2012: $651,836Expenses 2012: $633,618Net Income 2012: $18,2182012Revenue 2013: $651,943Expenses 2013: $628,508Net Income 2013: $23,4352013Revenue 2014: $671,203Expenses 2014: $669,976Net Income 2014: $1,2272014Revenue 2015: $843,796Expenses 2015: $703,918Net Income 2015: $139,8782015Revenue 2016: $787,498Expenses 2016: $761,958Net Income 2016: $25,5402016Revenue 2017: $815,825Expenses 2017: $750,046Net Income 2017: $65,7792017Revenue 2018: $1,239,018Expenses 2018: $916,166Net Income 2018: $322,8522018Revenue 2019: $1,125,032Expenses 2019: $942,824Net Income 2019: $182,2082019Revenue 2020: $1,240,828Expenses 2020: $1,027,656Net Income 2020: $213,1722020Revenue 2021: $1,605,060Expenses 2021: $1,036,584Net Income 2021: $568,4762021Revenue 2022: $1,865,256Expenses 2022: $1,194,032Net Income 2022: $671,2242022Revenue 2023: $2,116,905Expenses 2023: $1,487,220Net Income 2023: $629,6852023Revenue 2024: $2,302,531Expenses 2024: $1,776,270Net Income 2024: $526,2612024Revenue 2025: $2,410,077Expenses 2025: $1,884,267Net Income 2025: $525,8102025

Highlighted filing

2016

Revenue$787,498
Expenses$761,958
Net Income$25,540
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 11, 2016
Return Version
2015v2.1
Gross Receipts
$787,498
Mission and Program Overview

Mission

To provide a christ-centered education for students in pre-kindergarten through middle school in the golden isles.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,822,928$1,789,924▼ $33,004
Rtn Earn Endowment Incm Other Fnds$199,224$224,764▲ $25,540
Cash and Non-Interest-Bearing Accounts$62,186$94,797▲ $32,611
Accounts Receivable$8,685$10,343▲ $1,658
Intangible Assets$1,979$1,909▼ $70
Prepaid Expenses and Deferred Charges-$500-
Total Assets$1,908,472$1,904,220▼ $4,252
Other Assets Total$12,694$6,747▼ $5,947
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,548,500$1,528,500▼ $20,000
Deferred Revenue$144,795$135,340▼ $9,455
Accounts Payable and Accrued Expenses$15,953$15,616▼ $337
Total Liabilities$1,709,248$1,679,456▼ $29,792
Net Assets / Fund Balance
Total Net Assets Fund Balance$199,224$224,764▲ $25,540
Total Liabilities and Net Assets / Fund Balance$1,908,472$1,904,220▼ $4,252

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$995,664$101,391$1,097,055
Land$733,500-$733,500
Leasehold Improvements$55,926$10,623$66,549
Equipment$401$11,960$12,361
Other Land Buildings$4,433$7,118$11,551
Other Assets Org$6,747--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mark KokHeadmasterFT$76,819$76,819

Board Members and Trustees

NameTitle
Jim ParkerChairman
Wendy ChapmanVice Chair
Paula Van BoxelDirector
Renee HarrisDirector
Taylor HaleyDirector
Mel PrescottSecretary
Jeff MartinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$47,209
Program Service Revenue
$740,289
Investment Income
$0
Other Revenue
$0
All Other Contributions
$47,209
Change in Net Assets
$25,540
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$517,505
Other Expenses$244,453
Total Fundraising Expense$111,318
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$352,549$44,069$44,068$440,686
Current Officers, Directors, Trustees, and Key Employees$61,455$7,682$7,682$76,819
All Other Expenses$44,042$5,349$5,349$54,740
Occupancy$37,937$4,742$4,742$47,421
Depreciation Depletion$33,074--$33,074
Other Expenses$13,637$1,705$1,705$17,047
Insurance$9,815$1,227$1,227$12,269
Information Technology$7,999$1,000$1,000$9,999
Advertising$1,108$139$138$1,385
Total Functional Expenses$583,541$67,099$111,318$761,958
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
Governance and Compliance

Governance Checklist

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

Governance Explanations

Committee meeting documentation Part VI line 8B

There were no committees with authority to act on behalf of the governing body.

Form 990 governing body review Part VI line 11

Appropriate board members review the return.

CEO executive director top management comp Part VI line 15A

All compensation is approved by board of directors.

Other officer or key employee compensation Part VI line 15B

All compensation is approved by board of directors.

Governing documents etc available to public Part VI line 19

Information is provided to the public on an as needed basis.

Filing and Contact Details

Filer

Filer Name
Saint Simons Christian School
EIN
58-2141244
Address
1060 COQUINA DRIVE, SAINT SIMONS ISLAND, GA 31522

Signing Officer

Name
Jim Parker
Title
Chairman
Phone
9126348177
Signed
2016-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jim Parker
Formed
1994
Legal Domicile
Ga
Voting Board Members
7
Independent Board Members
7
Employees
22
Volunteers
100

Preparer

Firm
M Jeffrey Martin CPA LLC
Address
1612 FREDERICA ROAD 102, Saint Simons Island, GA 31522
Preparer
M Jeffrey Martin CPA
Phone
9126347722
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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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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0199224
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0224764
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/BookValueAmt0995664
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0101391
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01097055
IRS990ScheduleD/EquipmentGrp/BookValueAmt0401
IRS990ScheduleD/EquipmentGrp/DepreciationAmt011960
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt012361
IRS990ScheduleD/LandGrp/BookValueAmt0733500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0733500
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt055926
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt010623
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt066549
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt06747
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04433
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07118
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt011551
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01789924
IRS990ScheduleD/TotalBookValueOtherAssetsAmt06747
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/ExplanationTxt0THE SCHOOLS WEB SITE STATES THAT ALL STUDENT APPLICATIONS ARE CONSIDERED WITHOUT REGARD TO RACE, COLOR, CREED, SEX, OR NATIONAL ORIGIN.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of nondiscriminatory policy (Question 3)
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE WERE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1APPROPRIATE BOARD MEMBERS REVIEW THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL COMPENSATION IS APPROVED BY BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL COMPENSATION IS APPROVED BY BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4INFORMATION IS PROVIDED TO THE PUBLIC ON AN AS NEEDED BASIS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01908472
IRS990/TotalAssetsEOYAmt01904220
IRS990/TotalAssetsGrp/BOYAmt01908472
IRS990/TotalAssetsGrp/EOYAmt01904220
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt047209
IRS990/TotalEmployeeCnt022
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0111318
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt067099
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0583541
IRS990/TotalFunctionalExpensesGrp/TotalAmt0761958
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01709248
IRS990/TotalLiabilitiesEOYAmt01679456
IRS990/TotalLiabilitiesGrp/BOYAmt01709248
IRS990/TotalLiabilitiesGrp/EOYAmt01679456
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0199224
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0224764
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0583541
IRS990/TotalProgramServiceRevenueAmt0740289
IRS990/TotalReportableCompFromOrgAmt076819
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0740289
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0787498
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01908472
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01904220
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.SSCHRISTIANSCHOOL.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JIM PARKER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum09126348177
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SAINT SIMONS CHRISTIAN SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0SAIN
ReturnHeader/Filer/EIN0582141244
ReturnHeader/Filer/USAddress/AddressLine1Txt01060 COQUINA DRIVE
ReturnHeader/Filer/USAddress/CityNm0SAINT SIMONS ISLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd031522
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261661315
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0M JEFFREY MARTIN CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01612 FREDERICA ROAD 102
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Saint Simons Island
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd031522
ReturnHeader/PreparerPersonGrp/PhoneNum09126347722
ReturnHeader/PreparerPersonGrp/PreparationDt02016-11-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0M JEFFREY MARTIN CPA
ReturnHeader/ReturnTs02016-11-21T14:13:59-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.98$1.05$3.93$2.41$1.88$0.53
2024Detailed filing. Detailed filing data is available for this year.$4.52$1.11$3.40$2.30$1.78$0.53
2023Detailed filing. Detailed filing data is available for this year.$4.60$1.72$2.88$2.12$1.49$0.63
2022Detailed filing. Detailed filing data is available for this year.$3.33$1.08$2.25$1.87$1.19$0.67
2021Detailed filing. Detailed filing data is available for this year.$3.19$1.61$1.58$1.61$1.04$0.57
2020Detailed filing. Detailed filing data is available for this year.$2.83$1.82$1.01$1.24$1.03$0.21
2019Detailed filing. Detailed filing data is available for this year.$2.84$2.05$0.80$1.13$0.94$0.18
2018Detailed filing. Detailed filing data is available for this year.$2.58$1.96$0.61$1.24$0.92$0.32
2017Detailed filing. Detailed filing data is available for this year.$1.99$1.70$0.29$0.82$0.75$0.07
2016Detailed filing. Detailed filing data is available for this year.$1.90$1.68$0.22$0.79$0.76$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.91$1.71$0.20$0.84$0.70$0.14
2014Detailed filing. Detailed filing data is available for this year.$1.88$1.82$0.06$0.67$0.67$0.00
2013Summary only. Only limited summary data is available for this year.$0.21$0.15$0.06$0.65$0.63$0.02
2012Summary only. Only limited summary data is available for this year.$0.20$0.16$0.03$0.65$0.63$0.02
2011Summary only. Only limited summary data is available for this year.$0.19$0.17$0.02$0.74$0.77$0.04
Peer Organizations

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