Civic Intelligence

Shepherds Hill Academy Inc.

990 • Fiscal year 2016 • EIN 58-2579953

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 13, 2017

2200 Price RoadMartin, GA 30557

(706) 886-4343

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.06x

Higher debt load relative to assets than 43% of similar nonprofits.

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

Liabilities / Revenue

25th percentile

0.02x

Higher debt load relative to revenue than 25% of similar nonprofits.

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

Net Margin

44th percentile

0.4%

Higher net margin than 44% of similar nonprofits.

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

Top Officer Pay

82nd percentile

$144,000

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 6.9% of source-year revenue.

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

Asset Growth

52nd percentile

1.7%

Faster asset growth than 52% of similar nonprofits.

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

Revenue Growth

30th percentile

-5.1%

Faster revenue growth than 30% of similar nonprofits.

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

Assets

Up

$670,093

Up $11,473 (+1.7%) from 2015

Net Assets

Up

$628,284

Up $8,303 (+1.3%) from 2015

Liabilities

Up

$41,809

Up $3,170 (+8.2%) from 2015

Revenue

Down

$2,095,156

Down $111,685 (-5.1%) from 2015

Expenses

Up

$2,086,853

Up $42,574 (+2.1%) from 2015

Net Income

Down

$8,303

Down $154,259 (-95%) from 2015

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $817,836Liabilities 2010: $2,245Net Assets 2010: $815,5912010Assets 2011: $1,125,546Liabilities 2011: $24,039Net Assets 2011: $1,101,5072011Assets 2012: $953,101Liabilities 2012: $628,252Net Assets 2012: $324,8492012Assets 2013: $898,550Liabilities 2013: $492,116Net Assets 2013: $406,4342013Assets 2014: $561,074Liabilities 2014: $103,655Net Assets 2014: $457,4192014Assets 2015: $658,620Liabilities 2015: $38,639Net Assets 2015: $619,9812015Assets 2016: $670,093Liabilities 2016: $41,809Net Assets 2016: $628,2842016Assets 2017: $529,581Liabilities 2017: $38,668Net Assets 2017: $490,9132017Assets 2018: $718,612Liabilities 2018: $44,223Net Assets 2018: $674,3892018Assets 2019: $893,101Liabilities 2019: $46,424Net Assets 2019: $846,6772019Assets 2020: $1,247,776Liabilities 2020: $166,440Net Assets 2020: $1,081,3362020Assets 2021: $1,457,455Liabilities 2021: $162,913Net Assets 2021: $1,294,5422021Assets 2022: $2,976,335Liabilities 2022: $848,873Net Assets 2022: $2,127,4622022Assets 2023: $3,246,411Liabilities 2023: $719,276Net Assets 2023: $2,527,1352023Assets 2024: $2,500,440Liabilities 2024: $216,723Net Assets 2024: $2,283,7172024

Highlighted filing

2016

Assets$670,093
Liabilities$41,809
Net Assets$628,284

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2010: $1,203,1882010Expenses 2011: $1,523,3032011Expenses 2012: $1,542,0012012Revenue 2013: $1,718,274Expenses 2013: $1,636,689Net Income 2013: $81,5852013Revenue 2014: $1,846,119Expenses 2014: $1,795,134Net Income 2014: $50,9852014Revenue 2015: $2,206,841Expenses 2015: $2,044,279Net Income 2015: $162,5622015Revenue 2016: $2,095,156Expenses 2016: $2,086,853Net Income 2016: $8,3032016Revenue 2017: $2,048,785Expenses 2017: $2,186,156Net Income 2017: -$137,3712017Revenue 2018: $2,497,187Expenses 2018: $2,372,901Net Income 2018: $124,2862018Revenue 2019: $2,759,538Expenses 2019: $2,593,342Net Income 2019: $166,1962019Revenue 2020: $2,836,086Expenses 2020: $2,610,004Net Income 2020: $226,0822020Revenue 2021: $2,744,719Expenses 2021: $2,538,815Net Income 2021: $205,9042021Revenue 2022: $3,751,554Expenses 2022: $2,926,381Net Income 2022: $825,1732022Revenue 2023: $3,716,073Expenses 2023: $3,322,565Net Income 2023: $393,5082023Revenue 2024: $2,361,808Expenses 2024: $2,612,226Net Income 2024: -$250,4182024

Highlighted filing

2016

Revenue$2,095,156
Expenses$2,086,853
Net Income$8,303
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 13, 2017
Return Version
2016v3.0
Gross Receipts
$2,095,156
Mission and Program Overview

Mission

Building intellectual, social, emotional, and spiritual character into struggling teens and their families for the purpose of impacting todays culture for the glory of god and the benefit of society.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$273,551$232,825▼ $40,726
Savings and Temporary Cash Investments$234,401$187,601▼ $46,800
Accounts Receivable$5,434$147,808▲ $142,374
Cash and Non-Interest-Bearing Accounts$145,234$101,859▼ $43,375
Total Assets$658,620$670,093▲ $11,473
Liabilities
Accounts Payable and Accrued Expenses$30,364$35,809▲ $5,445
Deferred Revenue$8,275$6,000▼ $2,275
Total Liabilities$38,639$41,809▲ $3,170
Net Assets / Fund Balance
Unrestricted Net Assets$617,711$626,014▲ $8,303
Temporarily Rstr Net Assets$2,270$2,270→ $0
Total Net Assets Fund Balance$619,981$628,284▲ $8,303
Total Liabilities and Net Assets / Fund Balance$658,620$670,093▲ $11,473

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$68,186$259,792$327,978
Buildings$149,833$115,425$265,258
Leasehold Improvements$14,806$26,071$40,877
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Trace EmbryPresidentFT$24,000$120,000$144,000
Tina LawtonSecretaryFT$33,600-$33,600
Beth EmbryTreasurerFT$18,000-$18,000

Board Members and Trustees

NameTitle
James HittVice President
Dan GodfreyTrustee
Robert WeirTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$333,010
Program Service Revenue
$1,761,108
Investment Income
$1,038
Other Revenue
$0
All Other Contributions
$333,010
Change in Net Assets
$8,303

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,095,156
Total Revenue per Audited Statements
$2,095,156
Total Revenue per Form 990
$2,095,156
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,221,730
Other Expenses$865,123
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$1,059,531--$1,059,531
Advertising$14,580$163,997-$178,577
Occupancy$146,525$25,936-$172,461
Fees for Services Other$89,166--$89,166
Payroll Taxes$79,802$4,484-$84,286
Current Officers, Directors, Trustees, and Key Employees$18,747$56,853-$75,600
Insurance$48,832$12,208-$61,040
Depreciation Depletion$42,268$7,723-$49,991
Conferences and Meetings$15,872$1,141-$17,013
Travel$7,447$1,862-$9,309
Fees for Services Accounting-$7,090-$7,090
Other Expenses$6,009$4,141-$4,141
Other Employee Benefits$1,850$463-$2,313
Office Expenses$944$1,177-$2,121
Total Functional Expenses$1,769,081$317,772$0$2,086,853

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,086,853
Total Expenses per Audited Statements$2,086,853
Total Expenses per Form 990$2,086,853
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Trace EmbryDirectorRents Land and Buildings to OrganizationNo$120,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with family members
Yes
Business relationship with organization members
Yes
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, Section A, Line 2

The president and treasurer are spouses. As noted in part vii, the treasurer is not a board member and does not vote board decisions.

Form 990, Part VI, Section A, Line 11B

The president and treasurer review the form 990 before filing with the internal revenue service. The board discusses the form 990 after its completion at the next earliest board meeting. Copies are made available to board members immediately after completion.

Form 990, Part VI, Section A, Line 12C

The president reviews any items or decisions that appears to be a conflict of interest.

Form 990, Part VI, Section A, Line 15

The board reviews for approval any salary and compensation changes with top management.

Form 990, Part VI, Section C, Line 19

Copies are available upon written request at the entitysaddress.

Filing and Contact Details

Filer

Filer Name
Shepherds Hill Academy Inc
EIN
58-2579953
Phone
7068864343
Address
2200 PRICE ROAD, MARTIN, GA 30557

Signing Officer

Name
Beth Embry
Title
Director
Signed
2017-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Trace Embry
Formed
1996
Legal Domicile
Ga
Voting Board Members
4
Independent Board Members
3
Employees
79

Preparer

Firm
David Benfield CPA Pc
Address
3438 HWY 17 ALT, TOCCOA, GA 30577
Preparer
David Benfield
Phone
7068864343
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/BuildingsGrp/BookValueAmt0149833
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0115425
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IRS990ScheduleD/EquipmentGrp/BookValueAmt068186
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0259792
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0327978
IRS990ScheduleD/ExpensesSubtotalAmt02086853
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt014806
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt026071
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt040877
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueSubtotalAmt02095156
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0232825
IRS990ScheduleD/TotalExpensesPerForm990Amt02086853
IRS990ScheduleD/TotalRevenuePerForm990Amt02095156
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02086853
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IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
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IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
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IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0TRACE EMBRY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0120000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0RENTS LAND AND BUILDINGS TO ORGANIZATION
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PRESIDENT AND TREASURER ARE SPOUSES. AS NOTED IN PART VII, THE TREASURER IS NOT A BOARD MEMBER AND DOES NOT VOTE BOARD DECISIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PRESIDENT AND TREASURER REVIEW THE FORM 990 BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. THE BOARD DISCUSSES THE FORM 990 AFTER ITS COMPLETION AT THE NEXT EARLIEST BOARD MEETING. COPIES ARE MADE AVAILABLE TO BOARD MEMBERS IMMEDIATELY AFTER COMPLETION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PRESIDENT REVIEWS ANY ITEMS OR DECISIONS THAT APPEARS TO BE A CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD REVIEWS FOR APPROVAL ANY SALARY AND COMPENSATION CHANGES WITH TOP MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COPIES ARE AVAILABLE UPON WRITTEN REQUEST AT THE ENTITYSADDRESS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt02270
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/TotalAmt02086853
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IRS990/TotalProgramServiceRevenueAmt01761108
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IRS990/TravelGrp/ProgramServicesAmt07447
IRS990/TravelGrp/TotalAmt09309
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0617711
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0626014
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02200 PRICE ROAD
IRS990/USAddress/CityNm0MARTIN
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030557
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0www.shepherdshillfarm.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BETH EMBRY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SHEPHERDS HILL ACADEMY INC
ReturnHeader/Filer/BusinessNameControlTxt0SHEP
ReturnHeader/Filer/EIN0582579953
ReturnHeader/Filer/PhoneNum07068864343
ReturnHeader/Filer/USAddress/AddressLine1Txt02200 PRICE ROAD
ReturnHeader/Filer/USAddress/CityNm0MARTIN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030557
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0A1BCD496CE82B4DCB43156935346A8AF39375858
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0B4AB68D1E0FAC78DB00E1324148C26A43ED12A97
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0192.34.174.147
ReturnHeader/FilingSecurityInformation/IPDt02017-11-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm015:42:06
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DAVID BENFIELD CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03438 HWY 17 ALT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TOCCOA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030577
ReturnHeader/PreparerPersonGrp/PhoneNum07068864343

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.50$0.22$2.28$2.36$2.61$0.25
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.25$0.72$2.53$3.72$3.32$0.39
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.98$0.85$2.13$3.75$2.93$0.83
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.46$0.16$1.29$2.74$2.54$0.21
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.17$1.08$2.84$2.61$0.23
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.05$0.85$2.76$2.59$0.17
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.72$0.04$0.67$2.50$2.37$0.12
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.04$0.49$2.05$2.19$0.14
2016Detailed filing. Detailed filing data is available for this year.$0.67$0.04$0.63$2.10$2.09$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.66$0.04$0.62$2.21$2.04$0.16
2014Detailed filing. Detailed filing data is available for this year.$0.56$0.10$0.46$1.85$1.80$0.05
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.90$0.49$0.41$1.72$1.64$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.63$0.32$1.54
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$0.02$1.10$1.52
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.00$0.82$1.20
Peer Organizations

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