Civic Intelligence

Phoenix School for Creative Learning Inc.

990 • Fiscal year 2024 • EIN 62-1536866

Aug 01, 2023 to Jul 31, 2024 • Filed on Sep 06, 2024

2404 Arthur RoadGermantown, TN 38138

(901) 757-4360

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

25th percentile

-12%

Higher net margin than 25% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

90th percentile

$40,000

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 25.0% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

26th percentile

-16%

Faster asset growth than 26% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

25th percentile

-20%

Faster revenue growth than 25% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$105,426

Down $20,754 (-16%) from 2023

Net Assets

Down

$105,426

Down $18,429 (-15%) from 2023

Liabilities

Down

$0

Down $2,325 (-100%) from 2023

Revenue

Down

$160,231

Down $39,163 (-20%) from 2023

Expenses

Down

$178,659

Down $7,006 (-3.8%) from 2023

Net Income

Down

-$18,428

Down $32,157 (-234%) from 2023

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2011: $111,842Liabilities 2011: $4,104Net Assets 2011: $107,7382011Assets 2012: $81,974Liabilities 2012: $4,104Net Assets 2012: $77,8702012Assets 2013: $118,980Liabilities 2013: $4,104Net Assets 2013: $114,8762013Assets 2014: $126,597Liabilities 2014: $4,104Net Assets 2014: $122,4932014Assets 2015: $85,812Liabilities 2015: $4,104Net Assets 2015: $81,7082015Assets 2016: $93,844Liabilities 2016: $4,104Net Assets 2016: $89,7402016Assets 2017: $85,595Liabilities 2017: $2,760Net Assets 2017: $82,8352017Assets 2018: $109,704Liabilities 2018: $2,621Net Assets 2018: $107,0832018Assets 2019: $65,051Liabilities 2019: $2,605Net Assets 2019: $62,4462019Assets 2020: $41,021Liabilities 2020: $35,919Net Assets 2020: $5,1022020Assets 2021: $91,363Liabilities 2021: $69,716Net Assets 2021: $21,6472021Assets 2022: $114,107Liabilities 2022: $3,982Net Assets 2022: $110,1252022Assets 2023: $126,180Liabilities 2023: $2,325Net Assets 2023: $123,8552023Assets 2024: $105,426Liabilities 2024: $0Net Assets 2024: $105,4262024Assets 2025: $0Liabilities 2025: $0Net Assets 2025: $02025

Highlighted filing

2024

Assets$105,426
Liabilities$0
Net Assets$105,426

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $170,985Expenses 2011: $180,303Net Income 2011: -$9,3182011Revenue 2012: $168,789Expenses 2012: $198,657Net Income 2012: -$29,8682012Expenses 2013: $146,9282013Revenue 2014: $169,669Expenses 2014: $161,781Net Income 2014: $7,8882014Revenue 2015: $191,416Expenses 2015: $227,359Net Income 2015: -$35,9432015Revenue 2016: $237,387Expenses 2016: $226,934Net Income 2016: $10,4532016Revenue 2017: $225,898Expenses 2017: $232,803Net Income 2017: -$6,9052017Revenue 2018: $262,835Expenses 2018: $238,587Net Income 2018: $24,2482018Revenue 2019: $200,266Expenses 2019: $244,903Net Income 2019: -$44,6372019Revenue 2020: $173,814Expenses 2020: $231,157Net Income 2020: -$57,3432020Revenue 2021: $188,037Expenses 2021: $171,492Net Income 2021: $16,5452021Revenue 2022: $318,264Expenses 2022: $229,786Net Income 2022: $88,4782022Revenue 2023: $199,394Expenses 2023: $185,665Net Income 2023: $13,7292023Revenue 2024: $160,231Expenses 2024: $178,659Net Income 2024: -$18,4282024Revenue 2025: $180,810Expenses 2025: $255,058Net Income 2025: -$74,2482025

Highlighted filing

2024

Revenue$160,231
Expenses$178,659
Net Income-$18,428
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Sep 6, 2024
Return Version
2023v5.1
Gross Receipts
$160,231
Mission and Program Overview

Mission

Education services provided to 30 or more

Education services provided to 30 or more students ranging from the 6th grade through the 12th grade services are provided on an individual student level

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$123,855$105,426▼ $18,429
Cash and Non-Interest-Bearing Accounts$95,884$75,130▼ $20,754
Investments Other Securities$20,700$20,700→ $0
Land, Buildings, and Equipment, Net$9,596$9,596→ $0
Total Assets$126,180$105,426▼ $20,754
Liabilities
Accounts Payable and Accrued Expenses$2,325--
Total Liabilities$2,325$0▼ $2,325
Net Assets / Fund Balance
Total Net Assets Fund Balance$123,855$105,426▼ $18,429
Total Liabilities and Net Assets / Fund Balance$126,180$105,426▼ $20,754

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,596$21,712-
Other Securities$20,700--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ann GrahamVice-presidentFT$40,000$40,000
BETH O'NEILTreasurerFT$40,000$40,000
Peggy MorrisDirectorFT$40,000$40,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$160,231
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-18,428
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$126,595
Other Expenses$52,064
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$120,000$0$0$120,000
Occupancy$0$36,969$0$36,969
All Other Expenses$3,086$4,187$0$7,273
Payroll Taxes$6,595$0$0$6,595
Insurance$0$2,321$0$2,321
Fees for Services Accounting$0$2,150$0$2,150
Office Expenses$0$1,216$0$1,216
Other Expenses$0$260$0$260
Total Functional Expenses$129,681$48,978$0$178,659
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
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Phoenix School of Creative Learning
EIN
62-1536866
Phone
9017574360
Address
2404 ARTHUR ROAD, GERMANTOWN, TN 38138

Signing Officer

Name
Peggy Morris
Title
Director
Phone
9017574360
Signed
2024-09-06
Discuss with paid preparer
Yes

Organization Details

Formed
1993
Legal Domicile
Tn
Voting Board Members
3
Independent Board Members
3
Employees
3
Volunteers
2

Preparer

Firm
Kent Hawkins CPA
Address
150 TIMBER CREEK STE 1, CORDOVA, TN 38018
Preparer
Kent Hawkins
Phone
9017372150
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Went through all income and expense reports and bank statements

Pt VI, Line 15A

The individuals are active daily administrators and teachers

Pt VI, Line 15B

The individuals are active daily administrators and teachers

Pt VI, Line 15B

Their pay is in line with others in the same profession

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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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ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PHOENIX SCHOOL OF CREATIVE LEARNING
ReturnHeader/Filer/BusinessNameControlTxt0PHOE
ReturnHeader/Filer/EIN0621536866
ReturnHeader/Filer/PhoneNum09017574360
ReturnHeader/Filer/USAddress/AddressLine1Txt02404 ARTHUR ROAD
ReturnHeader/Filer/USAddress/CityNm0GERMANTOWN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd038138
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621318165
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KENT HAWKINS CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0150 TIMBER CREEK STE 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CORDOVA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd038018
ReturnHeader/PreparerPersonGrp/PhoneNum09017372150
ReturnHeader/PreparerPersonGrp/PreparationDt02024-09-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KENT HAWKINS
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-10-02T09:01:08-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-08-01
ReturnHeader/TaxPeriodEndDt02024-07-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.81$2.55$0.74
2024Detailed filing. Detailed filing data is available for this year.$1.05$0.00$1.05$1.60$1.79$0.18
2023Detailed filing. Detailed filing data is available for this year.$1.26$0.02$1.24$1.99$1.86$0.14
2022Detailed filing. Detailed filing data is available for this year.$1.14$0.04$1.10$3.18$2.30$0.88
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$0.70$0.22$1.88$1.71$0.17
2020Detailed filing. Detailed filing data is available for this year.$0.41$0.36$0.05$1.74$2.31$0.57
2019Detailed filing. Detailed filing data is available for this year.$0.65$0.03$0.62$2.00$2.45$0.45
2018Detailed filing. Detailed filing data is available for this year.$1.10$0.03$1.07$2.63$2.39$0.24
2017Detailed filing. Detailed filing data is available for this year.$0.86$0.03$0.83$2.26$2.33$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.94$0.04$0.90$2.37$2.27$0.10
2015Detailed filing. Detailed filing data is available for this year.$0.86$0.04$0.82$1.91$2.27$0.36
2014Detailed filing. Detailed filing data is available for this year.$1.27$0.04$1.22$1.70$1.62$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.04$1.15$1.47
2012Summary only. Only limited summary data is available for this year.$0.82$0.04$0.78$1.69$1.99$0.30
2011Summary only. Only limited summary data is available for this year.$1.12$0.04$1.08$1.71$1.80$0.09