Civic Intelligence

United Parents Inc

EIN 58-6043206 • 501(c)3 • Albany, GA

Profile

To operate a private elementary and secondary school that is an independent co-educational, non-sectarian college preparatory school.

2500 Nottingham WayAlbany, GA 31707-6677

www.deerfieldwindsor.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

50th percentile

0.18x

Higher debt load relative to assets than 50% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

61st percentile

0.36x

Higher debt load relative to revenue than 61% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

60th percentile

9.3%

Higher net margin than 60% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

50th percentile

5.0%

Faster asset growth than 50% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

40th percentile

2.9%

Faster revenue growth than 40% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Assets

Up

$18,022,585

Up $850,349 (+5.0%) from 2024

Liabilities

Down

$3,161,730

Down $185,205 (-5.5%) from 2024

Net Assets

Up

$14,860,855

Up $1,035,554 (+7.5%) from 2024

Revenue

Up

$8,840,113

Up $252,003 (+2.9%) from 2024

Expenses

Up

$8,018,588

Up $139,199 (+1.8%) from 2024

Net Income

Up

$821,525

Up $112,804 (+16%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$15M$10M$5.0M$0Assets 2012: $11,210,743Liabilities 2012: $5,881,651Net Assets 2012: $5,329,0922012Assets 2013: $12,079,395Liabilities 2013: $5,696,603Net Assets 2013: $6,382,7922013Assets 2014: $12,861,234Liabilities 2014: $5,575,542Net Assets 2014: $7,285,6922014Assets 2015: $12,899,094Liabilities 2015: $5,344,041Net Assets 2015: $7,555,0532015Assets 2016: $12,920,979Liabilities 2016: $5,122,147Net Assets 2016: $7,798,8322016Assets 2017: $12,963,535Liabilities 2017: $4,852,270Net Assets 2017: $8,111,2652017Assets 2018: $13,115,223Liabilities 2018: $4,734,290Net Assets 2018: $8,380,9332018Assets 2019: $13,398,771Liabilities 2019: $4,810,449Net Assets 2019: $8,588,3222019Assets 2020: $14,225,536Liabilities 2020: $5,205,651Net Assets 2020: $9,019,8852020Assets 2021: $15,379,126Liabilities 2021: $4,169,787Net Assets 2021: $11,209,3392021Assets 2022: $15,448,543Liabilities 2022: $4,001,933Net Assets 2022: $11,446,6102022Assets 2023: $16,330,907Liabilities 2023: $3,719,320Net Assets 2023: $12,611,5872023Assets 2024: $17,172,236Liabilities 2024: $3,346,935Net Assets 2024: $13,825,3012024Assets 2025: $18,022,585Liabilities 2025: $3,161,730Net Assets 2025: $14,860,8552025

Highlighted filing

2025

Assets$18,022,585
Liabilities$3,161,730
Net Assets$14,860,855

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MRevenue 2012: $8,755,540Expenses 2012: $8,807,732Net Income 2012: -$52,1922012Revenue 2013: $9,800,477Expenses 2013: $9,088,876Net Income 2013: $711,6012013Revenue 2014: $10,162,474Expenses 2014: $9,490,015Net Income 2014: $672,4592014Revenue 2015: $10,291,920Expenses 2015: $9,456,345Net Income 2015: $835,5752015Revenue 2016: $9,694,784Expenses 2016: $9,374,861Net Income 2016: $319,9232016Revenue 2017: $9,317,984Expenses 2017: $9,183,911Net Income 2017: $134,0732017Revenue 2018: $8,683,988Expenses 2018: $8,664,275Net Income 2018: $19,7132018Revenue 2019: $8,503,708Expenses 2019: $8,502,311Net Income 2019: $1,3972019Revenue 2020: $7,550,261Expenses 2020: $7,067,290Net Income 2020: $482,9712020Revenue 2021: $8,440,233Expenses 2021: $6,976,799Net Income 2021: $1,463,4342021Revenue 2022: $9,691,438Expenses 2022: $7,436,004Net Income 2022: $2,255,4342022Revenue 2023: $7,693,031Expenses 2023: $7,543,116Net Income 2023: $149,9152023Revenue 2024: $8,588,110Expenses 2024: $7,879,389Net Income 2024: $708,7212024Revenue 2025: $8,840,113Expenses 2025: $8,018,588Net Income 2025: $821,5252025

Highlighted filing

2025

Revenue$8,840,113
Expenses$8,018,588
Net Income$821,525

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.0$3.16$14.9$8.84$8.02$0.82
2024Summary only. Only limited summary data is available for this year.$17.2$3.35$13.8$8.59$7.88$0.71
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.3$3.72$12.6$7.69$7.54$0.15
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.4$4.00$11.4$9.69$7.44$2.26
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.4$4.17$11.2$8.44$6.98$1.46
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.2$5.21$9.02$7.55$7.07$0.48
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.4$4.81$8.59$8.50$8.50$0.00
2018Summary only. Only limited summary data is available for this year.$13.1$4.73$8.38$8.68$8.66$0.02
2017Summary only. Only limited summary data is available for this year.$13.0$4.85$8.11$9.32$9.18$0.13
2016Summary only. Only limited summary data is available for this year.$12.9$5.12$7.80$9.69$9.37$0.32
2015Summary only. Only limited summary data is available for this year.$12.9$5.34$7.56$10.3$9.46$0.84
2014Summary only. Only limited summary data is available for this year.$12.9$5.58$7.29$10.2$9.49$0.67
2013Summary only. Only limited summary data is available for this year.$12.1$5.70$6.38$9.80$9.09$0.71
2012Summary only. Only limited summary data is available for this year.$11.2$5.88$5.33$8.76$8.81$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 10, 2025
Return Version
2024v5.0
Gross Receipts
$11,806,672
Mission and Program Overview

Mission

To operate a private elementary and secondary school that is an independent co-educational, non-sectarian college preparatory school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,697,779$7,471,462▲ $773,683
Land, Buildings, and Equipment, Net$7,395,540$7,427,719▲ $32,179
Savings and Temporary Cash Investments$2,881,246$2,988,598▲ $107,352
Accounts Receivable$63,104$46,316▼ $16,788
Inventories for Sale or Use$14,297$14,297→ $0
Prepaid Expenses and Deferred Charges$2,600$2,600→ $0
Pledges and Grants Receivable-$2,140-
Cash and Non-Interest-Bearing Accounts$110$310▲ $200
Total Assets$17,172,236$18,022,585▲ $850,349
Other Assets Total$117,560$69,143▼ $48,417
Liabilities
Tax Exempt Bond Liabilities$2,212,402$1,940,522▼ $271,880
Accounts Payable and Accrued Expenses$537,584$716,714▲ $179,130
Other Liabilities$596,949$504,494▼ $92,455
Total Liabilities$3,346,935$3,161,730▼ $185,205
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$13,246,423$14,220,812▲ $974,389
Net Assets With Donor Restrictions$578,878$640,043▲ $61,165
Total Net Assets Fund Balance$13,825,301$14,860,855▲ $1,035,554
Total Liabilities and Net Assets / Fund Balance$17,172,236$18,022,585▲ $850,349

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,629,295$6,618,808$12,248,103
Equipment$932,184$1,323,932$2,256,116
Other Land Buildings$550,873$780,247$1,331,120
Leasehold Improvements$76,713$437,382$514,095
Land$238,654-$238,654

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$578,878$17,568▲ $68,128$17,110$640,043
2023$498,217$17,110▲ $70,151$217$578,878
2022$457,279-▲ $46,665-$498,217
2021$532,024-▼ $48,906$19,608$457,279
2020$451,489$5,727▲ $94,946$17,030$532,024
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Allen LoweHeadmasterFT$216,576$11,056$227,632
Meredith PenningtonDirector ofFT$81,954$9,086$91,040

Board Members and Trustees

NameTitle
Matt RushtonChairman
Stephen DewPast Chairma
Brian ChurchVice Chairma
Alex WillsonTrustee
Carrie DavisTrustee
Curt ScottTrustee
Jonathan SiskeyTrustee
Kimberly InlowTrustee
Smith WilsonTrustee
Stephen ScealsTrustee
Hays LaceyFinance Chai
Revenue and Support

Revenue Composition

Contributions and Grants
$285,425
Program Service Revenue
$7,789,209
Investment Income
$741,625
Other Revenue
$23,854
All Other Contributions
$285,425
Change in Net Assets
$821,525

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,375,846
Revenue Not Reported on Financial Statements
$464,267
Revenue Not Reported on Form 990
$651,911
Other Revenue Adjustments
$375,872
Total Revenue per Audited Statements
$9,027,757
Total Revenue per Form 990
$8,840,113
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,226,863
Other Expenses$2,415,853
Grants and Similar Amounts Paid$375,872
Total Fundraising Expense$6,826
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,436,964$619,320-$4,056,284
Office Expenses$590,759$35,630$6,826$633,215
Depreciation Depletion$538,701$14,687-$553,388
Other Employee Benefits$354,480$83,223-$437,703
Grants to Domestic Individuals$375,872--$375,872
Payroll Taxes$252,095$65,674-$317,769
Current Officers, Directors, Trustees, and Key Employees-$298,942-$298,942
Occupancy$240,330$6,552-$246,882
All Other Expenses$82,094$114,931-$197,025
Pension Plan Contributions$103,083$13,082-$116,165
Insurance$99,417$2,710-$102,127
Fees for Services Accounting-$78,648-$78,648
Other Expenses$64,131$89,354-$64,131
Fees for Services Other-$50,327-$50,327
Information Technology-$42,272-$42,272
Travel$34,651--$34,651
Conferences and Meetings-$19,073-$19,073
Fees for Service Investment Mgmnt Fees-$15,011-$15,011
Advertising-$12,801-$12,801
Total Functional Expenses$6,449,525$1,562,237$6,826$8,018,588

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$8,018,588
Total Expenses per Audited Statements$7,992,203
Expenses per Audited Statements$7,554,321
Expenses Not Reported on Financial Statements$464,267
Expenses Not Reported on Form 990$437,882
Other Expense Adjustments$375,872
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$19,195
Gaming Direct Expenses$10,917
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Tuition Revenue$504,494

Bond Issues

BondIssuerIssuedIssue PricePurpose
ADevelopment Authority of Dougherty2011-03-01$5,000,000REFUNDING/CONSTRUCTION

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$5,001,211$3,500,000$3,059,478$49,683

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
Yes
Corrective action procedures
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 35% controlled entity
No
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
No
Other officer compensation reviewed
No
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, Page 6, Part VI, Line 11B

The form 990 is reviewed by the director of finance prior to filing. She performs a detailed review of narratives and disclosures and a cursory review of financial data. A copy of the return is made available to the finance committee members for their review.

Form 990, Page 6, Part VI, Line 12C

Policy is required to be signed annually by each trustee and employee. The policy is part of each employee's annual employment contract and has to be signed for the contract to be valid. Compliance is monitored by management. In the event of a trustee conflict of interest, the trustee excuses himself from the discussion and vote.

Form 990, Page 6, Part VI, Line 19

Governing documents, policies including the conflict of interest policy, and financial statements are available for public inspection upon request to the director of finance.

Filing and Contact Details

Filer

Filer Name
United Parents Inc
EIN
58-6043206
Phone
2294351301
Address
2500 NOTTINGHAM WAY, ALBANY, GA 31707-6677
Doing Business As
Deerfield-windsor School

Signing Officer

Name
Allen Lowe
Title
Headmaster
Phone
2294351301
Signed
2025-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Allen Lowe
Formed
1964
Legal Domicile
Ga
Voting Board Members
11
Independent Board Members
11
Employees
122
Volunteers
175

Preparer

Firm
Draffin & Tucker Llp
Address
PO BOX 71309, ALBANY, GA 31708-1309
Preparer
Jeffrey S Wright
Phone
2298837878
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Parents are encouraged to take an active role in our school. Actions speak louder than words, and children know their education is important when they see their parents involved in the life of their school. The dws pa (parent association) is a vibrant and vital part of the deerfield-windsor family. It provides a means for effective parental participation in the life of the school through the many programs and activities it oversees throughout the school year. The adopt-a-family program, back-to-school open house, teacher appreciation luncheons, and fundraising events, such as the spring auction, are all spearheaded by the pa and all ultimately work to keep our school and its families strong and connected to the mission of educating children in a safe and enriching environment. The dws booster club recognizes the value of having athletics as an integral part of the deerfield-windsor school program, and works to support the many athletic activities offered on campus throughout the year. The booster club sells various spirit wear, including shirts, hats, car decals, umbrellas, and the like, and is in charge of concessions at all home games, with the proceeds benefiting dws athletics. The annual magazine sale is launched shortly after the start of school in august and runs for several weeks, ending in early september. The school is able to keep 40-50% of all proceeds from this fundraiser which generates thousands of dollars for our school. For this fundraiser, volunteers help coordinate the distribution of order packets, advertise and encourage participation, collect and tally orders and payments, and distribute prizes to top student salesmen. On the lower school campus, parents and grandparents can help with class holiday parties and field trips, or work in the art room and library. In the cafeteria, volunteers process lunch vouchers and give teachers a break from their normal supervisory duties. The field day celebration that happens towards the end of each school year is another special dws tradition, where volunteers help our children enjoy a great day of fun, outdoor activities.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

Permanently restricted funds represent funds on deposit to pay unemployment tax on claims of terminated employees as required by the georgia department of labor. Temporarily restricted funds represent donor funds designated for various student scholarships and grant income designated for practice development.

Schedule D, Page 3, Part X

The school is a not-for-profit corporation that has been recognized as tax-exempt pursuant to section 501(c)(3) of the internal revenue code. The school applies accounting policies that prescribe when to recognize and how to measure the financial statement effects of income tax positions taken or expected to be taken on its income tax returns. These rules require management to evaluate the likelihood that, upon examination by the relevant taxing jurisdictions, those income tax positions would be sustained. Based on that evaluation, the school only recognizes the maximum benefit of each income tax position that is more than 50% likely of being sustained. To the extent that all or a portion of the benefits of an income tax position are not recognized, a liability would be recognized for the unrecognized benefits, along with any interest and penalties that would result from disallowance of the position. Should any such penalties and interest be incurred, they would be recognized as operating expenses. Based on the results of managements evaluation, no liability is recognized in the accompanying statements of financial position for unrecognized income tax positions. Further, no interest or penalties have been accrued or charged to expense as of june 30, 2025 and 2024 or for the years then ended. The schools tax returns are subject to possible examination by the taxing authorities. For federal income tax purposes, the tax returns essentially remain open for possible examination for a period of three years after the respective filing deadlines of those returns.

Schedule D, Page 4, Part XI, Line 2D

Bookstore cost of goods sold 21,382 faculty discounts 416,500

Schedule D, Page 4, Part XI, Line 4B

Tuition assistance and scholarships 375,872

Schedule D, Page 4, Part XII, Line 2D

Bookstore cost of goods sold 21,382 faculty discounts 416,500

Schedule D, Page 4, Part XII, Line 4B

Tuition assistance and scholarships 375,872

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IRS990/Desc0UNITED PARENTS, INC. IS A PRIVATE SCHOOL PROVIDING EDUCATIONAL INSTRUCTION & RELATED ACTIVITIES TO APPROXIMATELY 566 STUDENTS IN PRE-KINDERGARTEN TO GRADE TWELVE. ALL COSTS ARE INCURRED FOR THIS PURPOSE.
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