Civic Intelligence

Skyuka Hall

990 • Fiscal year 2018 • EIN 62-6075837

Jul 01, 2017 to Jun 30, 2018 • Filed on May 01, 2019

PO Box 8567Chattanooga, TN 37414

(423) 240-5217

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Flat

$1,401,015

Flat from 2018

Net Assets

Flat

$1,183,397

Flat from 2018

Liabilities

Flat

$217,618

Flat from 2018

Revenue And Expenses

Revenue

Flat

$2,498,756

Flat from 2018

Expenses

Flat

$1,344,038

Flat from 2018

Net Income

Flat

$1,154,718

Flat from 2018

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2012: $1,941,317Liabilities 2012: $50,418Net Assets 2012: $1,890,8992012Assets 2013: $2,000,381Liabilities 2013: $518Net Assets 2013: $1,999,8632013Assets 2014: $164,286Liabilities 2014: $48,777Net Assets 2014: $115,5092014Assets 2015: $166,540Liabilities 2015: $61,105Net Assets 2015: $105,4352015Assets 2016: $166,282Liabilities 2016: $78,514Net Assets 2016: $87,7682016Assets 2017: $254,242Liabilities 2017: $225,563Net Assets 2017: $28,6792017Assets 2018: $1,401,015Liabilities 2018: $217,618Net Assets 2018: $1,183,3972018Assets 2018: $1,401,015Liabilities 2018: $217,618Net Assets 2018: $1,183,3972018Assets 2019: $3,824,813Liabilities 2019: $317,679Net Assets 2019: $3,507,1342019Assets 2020: $4,862,249Liabilities 2020: $528,719Net Assets 2020: $4,333,5302020Assets 2021: $5,202,053Liabilities 2021: $326,453Net Assets 2021: $4,875,6002021Assets 2022: $5,587,137Liabilities 2022: $311,567Net Assets 2022: $5,275,5702022Assets 2023: $11,260,049Liabilities 2023: $4,022,037Net Assets 2023: $7,238,0122023Assets 2024: $11,251,602Liabilities 2024: $3,837,869Net Assets 2024: $7,413,7332024

Highlighted filing

2018

Assets$1,401,015
Liabilities$217,618
Net Assets$1,183,397

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2012: $424,009Expenses 2012: $458,615Net Income 2012: -$34,6062012Revenue 2013: $625,836Expenses 2013: $516,872Net Income 2013: $108,9642013Revenue 2014: $513,704Expenses 2014: $576,643Net Income 2014: -$62,9392014Revenue 2015: $714,690Expenses 2015: $724,764Net Income 2015: -$10,0742015Revenue 2016: $850,513Expenses 2016: $868,180Net Income 2016: -$17,6672016Revenue 2017: $1,194,221Expenses 2017: $1,159,641Net Income 2017: $34,5802017Revenue 2018: $2,498,756Expenses 2018: $1,344,038Net Income 2018: $1,154,7182018Revenue 2018: $2,498,756Expenses 2018: $1,344,038Net Income 2018: $1,154,7182018Revenue 2019: $4,249,575Expenses 2019: $1,925,838Net Income 2019: $2,323,7372019Revenue 2020: $3,057,227Expenses 2020: $2,235,747Net Income 2020: $821,4802020Revenue 2021: $2,810,083Expenses 2021: $2,263,759Net Income 2021: $546,3242021Revenue 2022: $2,724,481Expenses 2022: $2,292,599Net Income 2022: $431,8822022Revenue 2023: $4,543,702Expenses 2023: $2,584,831Net Income 2023: $1,958,8712023Revenue 2024: $3,223,191Expenses 2024: $3,056,424Net Income 2024: $166,7672024

Highlighted filing

2018

Revenue$2,498,756
Expenses$1,344,038
Net Income$1,154,718
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 1, 2019
Return Version
2017v2.2
Gross Receipts
$2,498,756
Mission and Program Overview

Mission

To provide an environment of individualized learning experiences that enables students to develop intellectually, spiritually, socially, and physically.

To provide an environment of individualized learning experiences that enables students to develop intellectually, spiritually, socially and physically

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$186,908$1,356,057▲ $1,169,149
Land, Buildings, and Equipment, Net$15,049$32,816▲ $17,767
Prepaid Expenses and Deferred Charges$21,211$6,652▼ $14,559
Accounts Receivable$27,157$5,472▼ $21,685
Savings and Temporary Cash Investments$3,067$18▼ $3,049
Total Assets$254,242$1,401,015▲ $1,146,773
Other Assets Total$850--
Liabilities
Accounts Payable and Accrued Expenses$107,324$133,778▲ $26,454
Deferred Revenue$111,404$78,385▼ $33,019
Other Liabilities$6,835$5,455▼ $1,380
Total Liabilities$225,563$217,618▼ $7,945
Net Assets / Fund Balance
Unrestricted Net Assets$28,679$1,183,397▲ $1,154,718
Total Net Assets Fund Balance$28,679$1,183,397▲ $1,154,718
Total Liabilities and Net Assets / Fund Balance$254,242$1,401,015▲ $1,146,773

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$683$197,782$198,465
Equipment$24,836$59,830$84,666
Land$7,297-$7,297
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dr Ronald J YotherHead of SchoolFT$106,542$106,542

Board Members and Trustees

NameTitle
Tom JonesChairman
Beaumont CovertVice Chair
Sarah RossBoard Member
Brian MayDirector
David PattenDirector
Dr Allen CoffmanDirector
Dr Valerie RutledgeDirector
Ken PittmanDirector
Linda JohnstonDirector
Marc BarclayDirector
Shawn ArringtonDirector
Susan McdonaldDirector
Becky C EnglishSecretary
Mimi GrineTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,199,450
Program Service Revenue
$1,299,306
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,199,450
Change in Net Assets
$1,154,718

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,305,867
Revenue Not Reported on Financial Statements
$192,889
Other Revenue Adjustments
$192,889
Total Revenue per Audited Statements
$2,305,867
Total Revenue per Form 990
$2,498,756
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$881,750
Other Expenses$267,284
Grants and Similar Amounts Paid$192,889
Total Fundraising Expense$24,696
Professional Fundraising Fees$2,115

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$648,865$33,081$3,308$685,254
Grants to Domestic Individuals$192,889--$192,889
Occupancy$137,855$9,596$2,880$150,331
Current Officers, Directors, Trustees, and Key Employees$90,286$18,057$12,038$120,381
Payroll Taxes$59,531$3,912$1,174$64,617
Fees for Services Accounting-$16,811-$16,811
Conferences and Meetings$12,998--$12,998
Office Expenses$10,102$703$1,931$12,736
Insurance$7,877$2,767$314$10,958
Depreciation Depletion$8,422$532$160$9,114
Other Expenses$6,370$1,158-$7,528
Information Technology$6,017$419$421$6,857
Other Employee Benefits$5,244$338$207$5,789
Pension Plan Contributions$5,311$362$36$5,709
Advertising$3,403--$3,403
Fees for Services Professional Fundraising--$2,115$2,115
Travel$740$148$99$987
Interest$603$42$13$658
Fees for Services Legal$46--$46
Total Functional Expenses$1,231,416$87,926$24,696$1,344,038

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,344,038
Expenses per Audited Statements$1,151,149
Total Expenses per Audited Statements$1,151,149
Expenses Not Reported on Financial Statements$192,889
Other Expense Adjustments$192,889
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$2,115
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Lease Obligation$5,455
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 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
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 governing body review Part VI line 11

Form 990 is prepared by a cpa and is submitted to each member of the board for review before the return is filed.

Conflict of interest policy compliance Part VI line 12C

Each board member signs a conflict of interest policy and if action arises it is brought before the board and reviewed.

CEO executive director top management comp Part VI line 15A

Compensation of the head of school is subject to board approval. Directors serve with no compensation.

Governing documents etc available to public Part VI line 19

All governing documents and financial statements open to public inspection are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Skyuka Hall
EIN
62-6075837
Address
PO BOX 8567, CHATTANOOGA, TN 37414

Signing Officer

Name
Mimi Grine
Title
Treasurer
Phone
4238779711
Signed
2019-05-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Ronald J Yother
Formed
1967
Legal Domicile
Tn
Voting Board Members
14
Independent Board Members
14
Employees
34
Volunteers
6

Preparer

Firm
Kanerva Accounting Solutions LLC
Address
7914 MAHAN GAP ROAD, OOLTEWAH, TN 37363
Preparer
Janet Kanerva
Phone
4232405217
Supplemental Narrative

Financial Statement Notes

Other revenues included on Form 990 (Part XI, line 4B)

Tuition discounts and financial aid reported as expense on 990, netted against revenue on audited financial statements

Other expenses included on Form 990 (Part XII, line 4B)

Tuition discounts and financial aid reported as expense on 990, netted against revenue on audited financial statements

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IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0419
IRS990/InformationTechnologyGrp/ProgramServicesAmt06017
IRS990/InformationTechnologyGrp/TotalAmt06857
IRS990/InsuranceGrp/FundraisingAmt0314
IRS990/InsuranceGrp/ManagementAndGeneralAmt02767
IRS990/InsuranceGrp/ProgramServicesAmt07877
IRS990/InsuranceGrp/TotalAmt010958
IRS990/InterestGrp/FundraisingAmt013
IRS990/InterestGrp/ManagementAndGeneralAmt042
IRS990/InterestGrp/ProgramServicesAmt0603
IRS990/InterestGrp/TotalAmt0658
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt09
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0257612
IRS990/LandBldgEquipBasisNetGrp/BOYAmt015049
IRS990/LandBldgEquipBasisNetGrp/EOYAmt032816
IRS990/LandBldgEquipCostOrOtherBssAmt0290428
IRS990/LegalDomicileStateCd0TN
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE AN ENVIRONMENT OF INDIVIDUALIZED LEARNING EXPERIENCES THAT ENABLES STUDENTS TO DEVELOP INTELLECTUALLY, SPIRITUALLY, SOCIALLY AND PHYSICALLY
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt028679
IRS990/NetAssetsOrFundBalancesEOYAmt01183397
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt02880
IRS990/OccupancyGrp/ManagementAndGeneralAmt09596
IRS990/OccupancyGrp/ProgramServicesAmt0137855
IRS990/OccupancyGrp/TotalAmt0150331
IRS990/OfficeExpensesGrp/FundraisingAmt01931
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0703
IRS990/OfficeExpensesGrp/ProgramServicesAmt010102
IRS990/OfficeExpensesGrp/TotalAmt012736
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0850
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0207
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0338
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt05244
IRS990/OtherEmployeeBenefitsGrp/TotalAmt05789
IRS990/OtherExpensesGrp/Desc0BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/Desc1SCHOOL BOOKS & SUPPLIES
IRS990/OtherExpensesGrp/Desc2DUES FEES & LICENSES
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01158
IRS990/OtherExpensesGrp/ProgramServicesAmt01242
IRS990/OtherExpensesGrp/ProgramServicesAmt129896
IRS990/OtherExpensesGrp/ProgramServicesAmt23719
IRS990/OtherExpensesGrp/ProgramServicesAmt36370
IRS990/OtherExpensesGrp/TotalAmt01242
IRS990/OtherExpensesGrp/TotalAmt129896
IRS990/OtherExpensesGrp/TotalAmt23719
IRS990/OtherExpensesGrp/TotalAmt37528
IRS990/OtherLiabilitiesGrp/BOYAmt06835
IRS990/OtherLiabilitiesGrp/EOYAmt05455
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt03308
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt033081
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0648865
IRS990/OtherSalariesAndWagesGrp/TotalAmt0685254
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01174
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03912
IRS990/PayrollTaxesGrp/ProgramServicesAmt059531
IRS990/PayrollTaxesGrp/TotalAmt064617
IRS990/PensionPlanContributionsGrp/FundraisingAmt036
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0362
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt05311
IRS990/PensionPlanContributionsGrp/TotalAmt05709
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt021211
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06652
IRS990/PrincipalOfficerNm0DR RONALD J YOTHER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/Desc1SUMMER SCHOOL AND FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01265960
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt133346
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01265960
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt133346
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0277504
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0155435
IRS990/PYOtherExpensesAmt0249450
IRS990/PYProgramServiceRevenueAmt0916717
IRS990/PYRevenuesLessExpensesAmt034580
IRS990/PYSalariesCompEmpBnftPaidAmt0754756
IRS990/PYTotalExpensesAmt01159641
IRS990/PYTotalRevenueAmt01194221
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt01154718
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01299306
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03067
IRS990/SavingsAndTempCashInvstGrp/EOYAmt018
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt024836
IRS990ScheduleD/EquipmentGrp/DepreciationAmt059830
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt084666
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0192889
IRS990ScheduleD/ExpensesSubtotalAmt01151149
IRS990ScheduleD/LandGrp/BookValueAmt07297
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt07297
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0683
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0197782
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0198465
IRS990ScheduleD/OtherExpensesNotIncludedAmt0192889
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05455
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPITAL LEASE OBLIGATION
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0192889
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0192889
IRS990ScheduleD/RevenueSubtotalAmt02305867
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0TUITION DISCOUNTS AND FINANCIAL AID REPORTED AS EXPENSE ON 990, NETTED AGAINST REVENUE ON AUDITED FINANCIAL STATEMENTS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1TUITION DISCOUNTS AND FINANCIAL AID REPORTED AS EXPENSE ON 990, NETTED AGAINST REVENUE ON AUDITED FINANCIAL STATEMENTS
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Other revenues included on Form 990 (Part XI, line 4b)
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Other expenses included on Form 990 (Part XII, line 4b)
IRS990ScheduleD/TotalBookValueLandBuildingsAmt032816
IRS990ScheduleD/TotalExpensesPerForm990Amt01344038
IRS990ScheduleD/TotalLiabilityAmt05455
IRS990ScheduleD/TotalRevenuePerForm990Amt02498756
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02305867
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01151149
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

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$11.3$3.84$7.41$3.22$3.06$0.17
2023Detailed filing. Detailed filing data is available for this year.$11.3$4.02$7.24$4.54$2.58$1.96
2022Detailed filing. Detailed filing data is available for this year.$5.59$0.31$5.28$2.72$2.29$0.43
2021Detailed filing. Detailed filing data is available for this year.$5.20$0.33$4.88$2.81$2.26$0.55
2020Detailed filing. Detailed filing data is available for this year.$4.86$0.53$4.33$3.06$2.24$0.82
2019Summary only. Only limited summary data is available for this year.$3.82$0.32$3.51$4.25$1.93$2.32
2018Detailed filing. Detailed filing data is available for this year.$1.40$0.22$1.18$2.50$1.34$1.15
2018Detailed filing. Detailed filing data is available for this year.$1.40$0.22$1.18$2.50$1.34$1.15
2017Detailed filing. Detailed filing data is available for this year.$0.25$0.23$0.03$1.19$1.16$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.17$0.08$0.09$0.85$0.87$0.02
2015Summary only. Only limited summary data is available for this year.$0.17$0.06$0.11$0.71$0.72$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.16$0.05$0.12$0.51$0.58$0.06
2013Summary only. Only limited summary data is available for this year.$2.00$0.00$2.00$0.63$0.52$0.11
2012Summary only. Only limited summary data is available for this year.$1.94$0.05$1.89$0.42$0.46$0.03