Civic Intelligence

Unity Christian School Inc.

990 • Fiscal year 2014 • EIN 58-2353956

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 12, 2015

2960 New Calhoun Highway NE30161

(706) 292-0700

Siviq Scores

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

Liabilities / Assets

87th percentile

0.84x

Higher debt load relative to assets than 87% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

80th percentile

1.01x

Higher debt load relative to revenue than 80% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Net Margin

79th percentile

21%

Higher net margin than 79% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

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.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Asset Growth

89th percentile

30%

Faster asset growth than 89% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

71st percentile

14%

Faster revenue growth than 71% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2011 to 2014

Assets

Up

$5,413,718

Up $1,264,693 (+30%) from 2013

Net Assets

Up

$864,928

Up $377,158 (+77%) from 2013

Liabilities

Up

$4,548,790

Up $887,535 (+24%) from 2013

Revenue

$4,525,084

No earlier filing loaded for comparison.

Expenses

Up

$3,568,338

Up $100,166 (+2.9%) from 2013

Net Income

$956,746

No earlier filing loaded for comparison.

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: $4,463,904Liabilities 2011: $3,982,370Net Assets 2011: $481,5342011Assets 2012: $3,969,169Liabilities 2012: $3,713,550Net Assets 2012: $255,6192012Assets 2013: $4,149,025Liabilities 2013: $3,661,255Net Assets 2013: $487,7702013Assets 2014: $5,413,718Liabilities 2014: $4,548,790Net Assets 2014: $864,9282014Assets 2015: $5,212,910Liabilities 2015: $4,202,943Net Assets 2015: $1,009,9672015Assets 2016: $4,927,328Liabilities 2016: $3,953,636Net Assets 2016: $973,6922016Assets 2017: $4,655,081Liabilities 2017: $3,782,205Net Assets 2017: $872,8762017Assets 2018: $4,848,273Liabilities 2018: $3,545,399Net Assets 2018: $1,302,8742018Assets 2019: $5,011,706Liabilities 2019: $932,774Net Assets 2019: $4,078,9322019Assets 2020: $5,018,763Liabilities 2020: $1,042,307Net Assets 2020: $3,976,4562020Assets 2021: $5,353,567Liabilities 2021: $926,134Net Assets 2021: $4,427,4332021Assets 2022: $5,243,029Liabilities 2022: $850,213Net Assets 2022: $4,392,8162022Assets 2023: $5,283,245Liabilities 2023: $959,821Net Assets 2023: $4,323,4242023Assets 2024: $6,623,786Liabilities 2024: $1,035,648Net Assets 2024: $5,588,1382024

Highlighted filing

2014

Assets$5,413,718
Liabilities$4,548,790
Net Assets$864,928

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $3,036,908Expenses 2011: $3,058,449Net Income 2011: -$21,5412011Expenses 2012: $3,344,4502012Expenses 2013: $3,468,1722013Revenue 2014: $4,525,084Expenses 2014: $3,568,338Net Income 2014: $956,7462014Revenue 2015: $3,598,536Expenses 2015: $3,545,838Net Income 2015: $52,6982015Revenue 2016: $3,692,536Expenses 2016: $3,732,084Net Income 2016: -$39,5482016Revenue 2017: $3,748,900Expenses 2017: $3,849,453Net Income 2017: -$100,5532017Revenue 2018: $3,825,998Expenses 2018: $3,396,000Net Income 2018: $429,9982018Revenue 2019: $6,329,261Expenses 2019: $3,553,203Net Income 2019: $2,776,0582019Revenue 2020: $3,420,334Expenses 2020: $3,522,810Net Income 2020: -$102,4762020Revenue 2021: $3,880,608Expenses 2021: $3,421,676Net Income 2021: $458,9322021Revenue 2022: $3,629,214Expenses 2022: $3,663,831Net Income 2022: -$34,6172022Revenue 2023: $3,826,374Expenses 2023: $3,895,766Net Income 2023: -$69,3922023Revenue 2024: $4,449,340Expenses 2024: $4,505,580Net Income 2024: -$56,2402024

Highlighted filing

2014

Revenue$4,525,084
Expenses$3,568,338
Net Income$956,746
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 12, 2015
Return Version
2013v4.0
Gross Receipts
$4,525,084
Mission and Program Overview

Mission

Quality christian education

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,964,564$4,490,555▲ $1,525,991
Savings and Temporary Cash Investments$554,192$669,659▲ $115,467
Investments in Publicly Traded Securities$123,468$167,741▲ $44,273
Cash and Non-Interest-Bearing Accounts$471,171$64,670▼ $406,501
Accounts Receivable$35,630$21,093▼ $14,537
Total Assets$4,149,025$5,413,718▲ $1,264,693
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,854,686$3,711,221▲ $856,535
Deferred Revenue$697,868$721,236▲ $23,368
Accounts Payable and Accrued Expenses$108,701$116,333▲ $7,632
Total Liabilities$3,661,255$4,548,790▲ $887,535
Net Assets / Fund Balance
Unrestricted Net Assets$-118,393$857,419▲ $975,812
Temporarily Rstr Net Assets$606,163$7,509▼ $598,654
Total Net Assets Fund Balance$487,770$864,928▲ $377,158
Total Liabilities and Net Assets / Fund Balance$4,149,025$5,413,718▲ $1,264,693

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,614,274$657,306-
Other Land Buildings$17,141$17,349-
Land$304,057--
Equipment$15,667$476,175-
Leasehold Improvements$2,539,416$581,649-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ketih ThompsonChair
Nate KingVice Chair
David HarperBoard Member
David NanceBoard Member
Kevin HardwellBoard Member
Mary TaylorBoard Member
Mike EllisBoard Member
Steve IrmsherBoard Member
Jennie KingSecretary
Courtney CashTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,884,737
Program Service Revenue
$2,619,423
Investment Income
$5,124
Other Revenue
$15,800
All Other Contributions
$65,647
Change in Net Assets
$956,746
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,910,513
Other Expenses$1,657,825
Total Fundraising Expense$182,943
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$1,416,298$279,699$0$1,695,997
All Other Expenses$25,302$91,786$182,943$300,031
Depreciation Depletion$240,899$0$0$240,899
Interest$0$191,603$0$191,603
Payroll Taxes$102,540$28,543$0$131,083
Insurance$0$128,737$0$128,737
Other Expenses$0$105,221$0$105,221
Current Officers, Directors, Trustees, and Key Employees$0$83,433$0$83,433
Information Technology$61,174$0$0$61,174
Office Expenses$16,001$31$0$16,032
Conferences and Meetings$3,163$7,260$0$10,423
Fees for Services Accounting$0$9,065$0$9,065
Advertising$0$8,633$0$8,633
Total Functional Expenses$2,451,384$934,011$182,943$3,568,338
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
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

EIN
58-2353956
Phone
7062920700

Signing Officer

Name
Eric Munn
Title
Head of School
Phone
7062920700
Signed
2015-02-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eeric Munn
Formed
1998
Legal Domicile
Ga
Voting Board Members
10
Independent Board Members
10
Employees
81
Volunteers
30

Preparer

Preparer
Winter Arrington
Phone
7069368155
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Draft of 990 is reviewed by finance committee before filing

Pt VI, Line 12C

Board reviews monitoring reports annually

Pt VI, Line 15A

Board approves key employees annually

Pt VI, Line 15B

Board approves key employees annually

Pt VI, Line 2

Two board members are spouses

Form 990, Part IX, Line 24F

Admissions 5739. 5739. 0. 0. Accreditation 2080. 2080. 0. 0. Transportation -158. -158. 0. 0. Bad debts 3996. 3996. 0. 0. Repairs & maint 48091. 0. 48091. 0. Taxes & license 127. 0. 127. 0. Bank fees 3917. 0. 3917. 0. Postage 3504. 0. 3504. 0. Credit card fees 1944. 0. 1944. 0. Janitoral 20696. 0. 20696. 0. Meals 2352. 0. 2352. 0. Misc 11155. 0. 11155. 0. Fundraising 182943. 0. 0. 182943. Dues 10178. 10178. 0. 0. Music 3467. 3467. 0. 0.

Raw XML AppendixShowing 400 of 441 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/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt028543
IRS990/PayrollTaxesGrp/ProgramServicesAmt0102540
IRS990/PayrollTaxesGrp/TotalAmt0131083
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0EERIC MUNN
IRS990/PriorPeriodAdjustmentsAmt019066
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/BusinessCd1611110
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/Desc1AUXILIARY PROGRAMS
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02497436
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1121987
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0906390
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0798
IRS990/PYOtherExpensesAmt01547590
IRS990/PYOtherRevenueAmt010463
IRS990/PYProgramServiceRevenueAmt02615064
IRS990/PYRevenuesLessExpensesAmt064543
IRS990/PYSalariesCompEmpBnftPaidAmt01920582
IRS990/PYTotalExpensesAmt03468172
IRS990/PYTotalRevenueAmt03532715
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0956746
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02497346
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0554192
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0669659
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt00
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/BookValueAmt01614274
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0657306
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt02271580
IRS990ScheduleD/EquipmentGrp/BookValueAmt015667
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0476175
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0491842
IRS990ScheduleD/LandGrp/BookValueAmt0304057
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0304057
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02539416
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0581649
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt03121065
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt017141
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt017349
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt034490
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04490555
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/ExplanationTxt0SCHOOL HANDBOOK
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DRAFT OF 990 IS REVIEWED BY FINANCE COMMITTEE BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD REVIEWS MONITORING REPORTS ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD APPROVES KEY EMPLOYEES ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD APPROVES KEY EMPLOYEES ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TWO BOARD MEMBERS ARE SPOUSES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ADMISSIONS 5739. 5739. 0. 0. ACCREDITATION 2080. 2080. 0. 0. TRANSPORTATION -158. -158. 0. 0. BAD DEBTS 3996. 3996. 0. 0. REPAIRS & MAINT 48091. 0. 48091. 0. TAXES & LICENSE 127. 0. 127. 0. BANK FEES 3917. 0. 3917. 0. POSTAGE 3504. 0. 3504. 0. CREDIT CARD FEES 1944. 0. 1944. 0. JANITORAL 20696. 0. 20696. 0. MEALS 2352. 0. 2352. 0. MISC 11155. 0. 11155. 0. FUNDRAISING 182943. 0. 0. 182943. DUES 10178. 10178. 0. 0. MUSIC 3467. 3467. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24f
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0606163
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt07509
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04149025
IRS990/TotalAssetsEOYAmt05413718
IRS990/TotalAssetsGrp/BOYAmt04149025
IRS990/TotalAssetsGrp/EOYAmt05413718
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01884737
IRS990/TotalEmployeeCnt081
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0182943
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0934011
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02451384
IRS990/TotalFunctionalExpensesGrp/TotalAmt03568338
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03661255
IRS990/TotalLiabilitiesEOYAmt04548790
IRS990/TotalLiabilitiesGrp/BOYAmt03661255
IRS990/TotalLiabilitiesGrp/EOYAmt04548790
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0487770
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0864928
IRS990/TotalProgramServiceExpensesAmt02451384
IRS990/TotalProgramServiceRevenueAmt02619423
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02640347
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04525084
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04149025
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05413718

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.62$1.04$5.59$4.45$4.51$0.06
2023Detailed filing. Detailed filing data is available for this year.$5.28$0.96$4.32$3.83$3.90$0.07
2022Detailed filing. Detailed filing data is available for this year.$5.24$0.85$4.39$3.63$3.66$0.03
2021Detailed filing. Detailed filing data is available for this year.$5.35$0.93$4.43$3.88$3.42$0.46
2020Detailed filing. Detailed filing data is available for this year.$5.02$1.04$3.98$3.42$3.52$0.10
2019Detailed filing. Detailed filing data is available for this year.$5.01$0.93$4.08$6.33$3.55$2.78
2018Detailed filing. Detailed filing data is available for this year.$4.85$3.55$1.30$3.83$3.40$0.43
2017Detailed filing. Detailed filing data is available for this year.$4.66$3.78$0.87$3.75$3.85$0.10
2016Detailed filing. Detailed filing data is available for this year.$4.93$3.95$0.97$3.69$3.73$0.04
2015Detailed filing. Detailed filing data is available for this year.$5.21$4.20$1.01$3.60$3.55$0.05
2014Detailed filing. Detailed filing data is available for this year.$5.41$4.55$0.86$4.53$3.57$0.96
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.15$3.66$0.49$3.47
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.97$3.71$0.26$3.34
2011Summary only. Only limited summary data is available for this year.$4.46$3.98$0.48$3.04$3.06$0.02