Civic Intelligence

Unity Christian School Inc.

990 • Fiscal year 2019 • EIN 58-2353956

Jul 01, 2018 to Jun 30, 2019 • Filed on May 14, 2020

2960 New Calhoun HighwayRome, GA 30161

(706) 292-0700

Siviq Scores

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

Liabilities / Assets

54th percentile

0.19x

Higher debt load relative to assets than 54% of similar nonprofits.

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

Liabilities / Revenue

48th percentile

0.15x

Higher debt load relative to revenue than 48% of similar nonprofits.

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

Net Margin

89th percentile

44%

Higher net margin than 89% of similar nonprofits.

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

Top Officer Pay

21st percentile

$0

Higher top officer pay than 21% of similar nonprofits.

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

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

Asset Growth

51st percentile

3.4%

Faster asset growth than 51% of similar nonprofits.

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

Revenue Growth

91st percentile

65%

Faster revenue growth than 91% of similar nonprofits.

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

Assets

Up

$5,011,706

Up $163,433 (+3.4%) from 2018

Net Assets

Up

$4,078,932

Up $2,776,058 (+213%) from 2018

Liabilities

Down

$932,774

Down $2,612,625 (-74%) from 2018

Revenue

Up

$6,329,261

Up $2,503,263 (+65%) from 2018

Expenses

Up

$3,553,203

Up $157,203 (+4.6%) from 2018

Net Income

Up

$2,776,058

Up $2,346,060 (+546%) from 2018

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

2019

Assets$5,011,706
Liabilities$932,774
Net Assets$4,078,932

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

2019

Revenue$6,329,261
Expenses$3,553,203
Net Income$2,776,058
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 14, 2020
Return Version
2018v3.1
Gross Receipts
$6,329,261
Mission and Program Overview

Mission

Quality christian education

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,883,094$3,565,449▼ $317,645
Cash and Non-Interest-Bearing Accounts$126,220$1,146,122▲ $1,019,902
Savings and Temporary Cash Investments$698,641$212,038▼ $486,603
Pledges and Grants Receivable$87,250$65,000▼ $22,250
Intangible Assets$22,256$18,548▼ $3,708
Prepaid Expenses and Deferred Charges$12,150$2,394▼ $9,756
Accounts Receivable$18,662$2,155▼ $16,507
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Total Assets$4,848,273$5,011,706▲ $163,433
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,743,775--
Deferred Revenue$466,061$595,303▲ $129,242
Accounts Payable and Accrued Expenses$335,563$337,469▲ $1,906
Other Liabilities-$2-
Total Liabilities$3,545,399$932,774▼ $2,612,625
Net Assets / Fund Balance
Unrestricted Net Assets$1,060,670$3,574,290▲ $2,513,620
Temporarily Rstr Net Assets$242,204$504,642▲ $262,438
Total Net Assets Fund Balance$1,302,874$4,078,932▲ $2,776,058
Total Liabilities and Net Assets / Fund Balance$4,848,273$5,011,706▲ $163,433

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$2,018,715$1,522,510$3,541,225
Buildings$1,313,353$824,557$2,137,910
Equipment$33,381$723,774$757,155
Land$200,000-$200,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Nate KingChairman
Brent BaskinDirector
Clent WalkerDirector
David HarperDirector
David NanceDirector
Jason FreeDirector
Mary TaylorDirector
Jonathan WhitleyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,536,887
Program Service Revenue
$2,787,723
Investment Income
$1,951
Other Revenue
$2,700
All Other Contributions
$3,536,887
Change in Net Assets
$2,776,058
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,930,517
Other Expenses$1,622,686
Total Fundraising Expense$44,914
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,393,781$401,674-$1,795,455
Depreciation Depletion$299,097$22,256-$321,353
Information Technology$217,646--$217,646
All Other Expenses$56,555$79,808$44,914$181,277
Interest-$166,584-$166,584
Payroll Taxes$105,158$29,904-$135,062
Insurance$34,383$59,731-$94,114
Other Expenses$66,001$69,675-$66,001
Office Expenses$16,018--$16,018
Advertising-$7,873-$7,873
Total Functional Expenses$2,573,351$934,938$44,914$3,553,203
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rounding$2
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 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, Line 11B: Form 990 Review Process

Finance committee review draft 990 before filing

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Board aproves monitoring reports monthly

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Board approves key employees annually

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Board approves key employees annually

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Unity Christian School
EIN
58-2353956
Phone
7062920700
Address
2960 NEW CALHOUN HIGHWAY, ROME, GA 30161

Signing Officer

Name
Eric Munn
Title
Executive Director
Signed
2020-05-14
Discuss with paid preparer
Yes

Organization Details

Formed
1998
Legal Domicile
Ga
Voting Board Members
8
Independent Board Members
8
Employees
72
Volunteers
25

Preparer

Firm
Winter Arrington CPA PC
Address
7 Drew Street, Lindale, GA 30147
Preparer
Winter Arrington
Phone
7069368155
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01393781
IRS990/OtherSalariesAndWagesGrp/TotalAmt01795455
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt029904
IRS990/PayrollTaxesGrp/ProgramServicesAmt0105158
IRS990/PayrollTaxesGrp/TotalAmt0135062
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt087250
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt065000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt012150
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02394
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/Desc0AUXILIARY PROGRAM INCOME
IRS990/ProgramServiceRevenueGrp/Desc1TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0564687
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12223036
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0564687
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12223036
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01311790
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0570
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01412679
IRS990/PYOtherRevenueAmt020122
IRS990/PYProgramServiceRevenueAmt02493516
IRS990/PYRevenuesLessExpensesAmt0429998
IRS990/PYSalariesCompEmpBnftPaidAmt01983321
IRS990/PYTotalExpensesAmt03396000
IRS990/PYTotalRevenueAmt03825998
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt02776058
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02787723
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0698641
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0212038
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/BookValueAmt01313353
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0824557
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02137910
IRS990ScheduleD/EquipmentGrp/BookValueAmt033381
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0723774
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0757155
IRS990ScheduleD/LandGrp/BookValueAmt0200000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0200000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02018715
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01522510
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03541225
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03565449
IRS990ScheduleD/TotalLiabilityAmt02
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/ExplanationTxt0SEE SCHOOL HANDBOOK POLICIES
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FINANCE COMMITTEE REVIEW DRAFT 990 BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD APROVES MONITORING REPORTS MONTHLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD APPROVES KEY EMPLOYEES ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD APPROVES KEY EMPLOYEES ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0242204
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0504642
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04848273
IRS990/TotalAssetsEOYAmt05011706
IRS990/TotalAssetsGrp/BOYAmt04848273
IRS990/TotalAssetsGrp/EOYAmt05011706
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt03536887
IRS990/TotalEmployeeCnt072
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt044914
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0934938
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02573351
IRS990/TotalFunctionalExpensesGrp/TotalAmt03553203
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03545399
IRS990/TotalLiabilitiesEOYAmt0932774
IRS990/TotalLiabilitiesGrp/BOYAmt03545399
IRS990/TotalLiabilitiesGrp/EOYAmt0932774
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01302874

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