Civic Intelligence

Westfield Scholarship Charitable Tr

990 • Fiscal year 2018 • EIN 58-6394018

Jan 01, 2018 to Dec 31, 2018 • Filed on Jul 16, 2019

Organization ProfileN/A
P O Box 2300Perry, GA 31069

(478) 987-0547

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.09x

Higher debt load relative to assets than 62% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

91st percentile

1.05x

Higher debt load relative to revenue than 91% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

8th percentile

-37%

Higher net margin than 8% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

54th percentile

$14,400

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 28.2% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

13th percentile

-15%

Faster asset growth than 13% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

6th percentile

-45%

Faster revenue growth than 6% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Down

$597,858

Down $102,133 (-15%) from 2017

Net Assets

Down

$544,158

Down $99,333 (-15%) from 2017

Liabilities

Down

$53,700

Down $2,800 (-5.0%) from 2017

Revenue And Expenses
Liabilities / Revenue91st percentileNet Margin8th percentile

Revenue

Down

$50,982

Down $41,795 (-45%) from 2017

Expenses

Down

$69,907

Down $3,317 (-4.5%) from 2017

Net Income

Down

-$18,925

Down $38,478 (-197%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth13th percentile

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

$800K$600K$400K$200K$0Assets 2011: $737,251Liabilities 2011: $52,060Net Assets 2011: $685,1912011Assets 2012: $736,007Liabilities 2012: $52,400Net Assets 2012: $683,6072012Assets 2013: $776,327Liabilities 2013: $54,500Net Assets 2013: $721,8272013Assets 2014: $769,109Liabilities 2014: $53,750Net Assets 2014: $715,3592014Assets 2015: $690,422Liabilities 2015: $53,900Net Assets 2015: $636,5222015Assets 2016: $726,387Liabilities 2016: $106,225Net Assets 2016: $620,1622016Assets 2017: $699,991Liabilities 2017: $56,500Net Assets 2017: $643,4912017Assets 2018: $597,858Liabilities 2018: $53,700Net Assets 2018: $544,1582018Assets 2019: $719,740Liabilities 2019: $54,900Net Assets 2019: $664,8402019Assets 2020: $709,661Liabilities 2020: $45,612Net Assets 2020: $664,0492020Assets 2021: $766,409Liabilities 2021: $46,550Net Assets 2021: $719,8592021Assets 2022: $626,080Liabilities 2022: $48,822Net Assets 2022: $577,2582022Assets 2023: $643,445Liabilities 2023: $37,669Net Assets 2023: $605,7762023Assets 2024: $695,120Liabilities 2024: $46,500Net Assets 2024: $648,6202024

Highlighted filing

2018

Assets$597,858
Liabilities$53,700
Net Assets$544,158
Open 2018 Filing

Operations Trend

Revenue Growth6th percentile

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

$200K$100K$0-$100KRevenue 2011: $30,190Expenses 2011: $66,460Net Income 2011: -$36,2702011Revenue 2012: $7,054Expenses 2012: $65,934Net Income 2012: -$58,8802012Revenue 2013: $43,162Expenses 2013: $73,720Net Income 2013: -$30,5582013Revenue 2014: $41,063Expenses 2014: $71,264Net Income 2014: -$30,2012014Revenue 2015: $57,537Expenses 2015: $71,577Net Income 2015: -$14,0402015Revenue 2016: $22,798Expenses 2016: $71,090Net Income 2016: -$48,2922016Revenue 2017: $92,777Expenses 2017: $73,224Net Income 2017: $19,5532017Revenue 2018: $50,982Expenses 2018: $69,907Net Income 2018: -$18,9252018Revenue 2019: $156,744Expenses 2019: $58,476Net Income 2019: $98,2682019Revenue 2020: $10,605Expenses 2020: $50,796Net Income 2020: -$40,1912020Revenue 2021: $47,046Expenses 2021: $51,576Net Income 2021: -$4,5302021Revenue 2022: $68,291Expenses 2022: $53,471Net Income 2022: $14,8202022Revenue 2023: -$1,920Expenses 2023: $44,145Net Income 2023: -$46,0652023Revenue 2024: $39,024Expenses 2024: $46,630Net Income 2024: -$7,6062024

Highlighted filing

2018

Revenue$50,982
Expenses$69,907
Net Income-$18,925
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jul 16, 2019
Return Version
2018v3.1
Gross Receipts
$134,404
Mission and Program Overview

Mission

To provide scholarships to students attending the westfield school, inc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$398,373$297,621▼ $100,752
Savings and Temporary Cash Investments$25,481$14,953▼ $10,528
Total Assets$699,991$597,858▼ $102,133
Other Assets Total$276,137$285,284▲ $9,147
Liabilities
Accounts Payable and Accrued Expenses$56,500$53,700▼ $2,800
Total Liabilities$56,500$53,700▼ $2,800
Net Assets / Fund Balance
Temporarily Rstr Net Assets$643,491$544,158▼ $99,333
Total Net Assets Fund Balance$643,491$544,158▼ $99,333
Total Liabilities and Net Assets / Fund Balance$699,991$597,858▼ $102,133

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$285,284--
Compensation and Service Providers
Top Officer Pay54th percentile

Employees

NameTitleBaseTotal
Frank G SheltonTrustee$14,400$14,400

Board Members and Trustees

NameTitle
Foster RhodesTrustee
William CarrollTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$41,802
Other Revenue
$9,180
Change in Net Assets
$-18,925
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$52,500
Other Expenses$17,407
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$52,500--$52,500
Fees for Services Management-$14,400-$14,400
Fees for Service Investment Mgmnt Fees-$2,915-$2,915
Other Expenses-$92-$92
Total Functional Expenses$52,500$17,407$0$69,907
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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 8B

“N/a - no separate committees.”

Form 990, Page 6, Part VI, Line 11B

“Form 990 is reviewed by the governing body of the westfield scholarship charitable trust.”

Form 990, Page 6, Part VI, Line 19

“Governing documents available upon request.”

Filing and Contact Details

Filer

Filer Name
Westfield Scholarship Charitable
EIN
58-6394018
Phone
4789870547
Address
P O BOX 2300, PERRY, GA 31069

Signing Officer

Name
William Carroll
Title
Trustee
Phone
4789870547
Signed
2019-07-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Carroll
Formed
1999
Legal Domicile
Ga
Voting Board Members
3
Independent Board Members
1
Employees
0

Preparer

Firm
Mcnair Mclemore Middlebrooks & Co LLC
Address
POST OFFICE BOX ONE, MACON, GA 31202-0001
Preparer
W Mitch Greer
Phone
4787466277
Raw XML Appendix382 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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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE 52,500 DISTRIBUTION FROM THE WESTFIELD SCHOLARSHIP CHARITABLE TRUST TO THE WESTFIELD SCHOOLS, INC. (AS INDICATED ON SCHEDULE A, PAGE 1, LINE 12G) IS NECESSARY TO PROVIDE A SOURCE OF FINANCIAL AID FOR STUDENTS ATTENDING THE SCHOOL. THE FINANIAL AID AWARDED TO STUDENTS IS BASED ON FINANCIAL NEED AND SCHOOL SUPPORT. THE WESTFIELD SCHOOLS, INC. HAS AN ADEQUATE RELATIONSHIP WITH THE WESTFIED SCHOLARSHIP CHARITABLE TRUST BECAUSE IT APPOINTS ONE THE THE THREE TRUSTEES TO THE TRUST. THIS APPOINTED TRUSTEE IS THE HEADMASTER OF THE SCHOOL AND BOTH THE SCHOOL AND THE TRUST MAINTAIN A CLOSE AND CONTINUOUS WORKING RELATIONSHIP WITH EACH OTHER. BECAUSE OF THIS RELATIONSHIP, THE SCHOOL HAS A SIGNIFICANT VOICE IN THE DECISION MAKING PROCESS.
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IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/PriorYearAmt011333
IRS990ScheduleA/MinimumAssetAmountGrp/DiscountClaimedAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/FMVOtherNonExemptUseAssetGrp/CurrentYearAmt0285283
IRS990ScheduleA/MinimumAssetAmountGrp/FMVOtherNonExemptUseAssetGrp/PriorYearAmt0276137
IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/CurrentYearAmt0681355
IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/PriorYearAmt0744233
IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/CurrentYearAmt023847
IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/PriorYearAmt026048
IRS990ScheduleA/MinimumAssetAmountGrp/RecoveriesPYDistriMinAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/CurrentYearAmt0691731
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/PriorYearAmt0755566
IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/CurrentYearAmt023847
IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/PriorYearAmt026048
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0581092735
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd02
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt052500
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0THE WESTFIELD SCHOOL INC
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine2Txt0THE WESTFIELD SCHOOL INC
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3NonFuncInd0X
IRS990ScheduleA/SupportSumAmt052500
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0285284
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CASH SURRENDER VALUE LIFE INSURANCE
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0285284
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt052500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt017
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0SCHOLARSHIP FUNDS ARE PAID DIRECTLY TO THE WESTFIELD SCHOOL, INC. FOR APPROVED APPLICANTS ENROLLED IN THE SCHOOL.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 4, PART IV
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0N/A - NO SEPARATE COMMITTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED BY THE GOVERNING BODY OF THE WESTFIELD SCHOLARSHIP CHARITABLE TRUST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0643491
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0544158
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0699991
IRS990/TotalAssetsEOYAmt0597858
IRS990/TotalAssetsGrp/BOYAmt0699991
IRS990/TotalAssetsGrp/EOYAmt0597858
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt017407
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt052500
IRS990/TotalFunctionalExpensesGrp/TotalAmt069907
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt056500
IRS990/TotalLiabilitiesEOYAmt053700
IRS990/TotalLiabilitiesGrp/BOYAmt056500
IRS990/TotalLiabilitiesGrp/EOYAmt053700
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0643491
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0544158
IRS990/TotalProgramServiceExpensesAmt052500
IRS990/TotalReportableCompFromOrgAmt014400
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt050982
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt050982
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0699991
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0597858
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02005 US HWY 41 SOUTH
IRS990/USAddress/CityNm0PERRY
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd031069
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIAM CARROLL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum04789870547
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-07-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WESTFIELD SCHOLARSHIP CHARITABLE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0TRUST
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0586394018
ReturnHeader/Filer/PhoneNum04789870547
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 2300
ReturnHeader/Filer/USAddress/CityNm0PERRY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd031069
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0BE799C77261EE06AB1BFE677EC220712838153C6
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0ADE895BDFA32724187BC1D54E611D934BDC52762
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt098.175.202.218
ReturnHeader/FilingSecurityInformation/IPDt02019-08-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm014:46:59
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0581094351
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MCNAIR MCLEMORE MIDDLEBROOKS & CO LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0POST OFFICE BOX ONE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MACON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0312020001
ReturnHeader/PreparerPersonGrp/PhoneNum04787466277
ReturnHeader/PreparerPersonGrp/PreparationDt02019-08-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0W MITCH GREER
ReturnHeader/ReturnTs02019-08-14T14:46:59-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$597,858
Liabilities
$53,700
Net assets
$544,158
Revenue
$50,982
Expenses
$69,907
Net income
-$18,925
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.95$0.47$6.49$0.39$0.47$0.08
2023Summary only. Only limited summary data is available for this year.$6.43$0.38$6.06$0.02$0.44$0.46
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.26$0.49$5.77$0.68$0.53$0.15
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.66$0.47$7.20$0.47$0.52$0.05
2020Summary only. Only limited summary data is available for this year.$7.10$0.46$6.64$0.11$0.51$0.40
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.20$0.55$6.65$1.57$0.58$0.98
2018Detailed filing. Detailed filing data is available for this year.$5.98$0.54$5.44$0.51$0.70$0.19
2017Summary only. Only limited summary data is available for this year.$7.00$0.57$6.43$0.93$0.73$0.20
2016Summary only. Only limited summary data is available for this year.$7.26$1.06$6.20$0.23$0.71$0.48
2015Summary only. Only limited summary data is available for this year.$6.90$0.54$6.37$0.58$0.72$0.14
2014Summary only. Only limited summary data is available for this year.$7.69$0.54$7.15$0.41$0.71$0.30
2013Summary only. Only limited summary data is available for this year.$7.76$0.55$7.22$0.43$0.74$0.31
2012Summary only. Only limited summary data is available for this year.$7.36$0.52$6.84$0.07$0.66$0.59
2011Summary only. Only limited summary data is available for this year.$7.37$0.52$6.85$0.30$0.66$0.36