Civic Intelligence

East Walker Education and Development Inc.

990 • Fiscal year 2019 • EIN 63-1221472

Jul 01, 2018 to Jun 30, 2019 • Filed on Nov 08, 2019

155 Hosanna Drive PO Box 40Sumiton, AL 35148

(205) 648-6643

Siviq Scores

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

Liabilities / Assets

81st percentile

0.61x

Higher debt load relative to assets than 81% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

89th percentile

2.12x

Higher debt load relative to revenue than 89% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

41st percentile

0.6%

Higher net margin than 41% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

21st percentile

$0

Higher top officer pay than 21% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

24th percentile

-2.9%

Faster asset growth than 24% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

32nd percentile

-2.6%

Faster revenue growth than 32% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Down

$7,276,762

Down $214,640 (-2.9%) from 2018

Net Assets

Up

$2,832,847

Up $11,676 (+0.4%) from 2018

Liabilities

Down

$4,443,915

Down $226,316 (-4.8%) from 2018

Revenue

Down

$2,098,631

Down $56,681 (-2.6%) from 2018

Expenses

Down

$2,086,955

Down $59,953 (-2.8%) from 2018

Net Income

Up

$11,676

Up $3,272 (+39%) from 2018

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2012: $8,889,212Liabilities 2012: $5,777,185Net Assets 2012: $3,112,0272012Assets 2013: $8,614,349Liabilities 2013: $5,678,468Net Assets 2013: $2,935,8812013Assets 2014: $8,392,153Liabilities 2014: $5,472,842Net Assets 2014: $2,919,3112014Assets 2015: $8,089,117Liabilities 2015: $5,258,368Net Assets 2015: $2,830,7492015Assets 2016: $7,862,928Liabilities 2016: $5,095,899Net Assets 2016: $2,767,0292016Assets 2017: $7,665,522Liabilities 2017: $4,852,755Net Assets 2017: $2,812,7672017Assets 2018: $7,491,402Liabilities 2018: $4,670,231Net Assets 2018: $2,821,1712018Assets 2019: $7,276,762Liabilities 2019: $4,443,915Net Assets 2019: $2,832,8472019Assets 2020: $7,218,116Liabilities 2020: $4,399,237Net Assets 2020: $2,818,8792020Assets 2021: $7,150,545Liabilities 2021: $4,160,183Net Assets 2021: $2,990,3622021Assets 2022: $6,827,041Liabilities 2022: $3,918,171Net Assets 2022: $2,908,8702022Assets 2023: $6,395,986Liabilities 2023: $3,490,269Net Assets 2023: $2,905,7172023Assets 2024: $6,271,040Liabilities 2024: $3,244,425Net Assets 2024: $3,026,6152024Assets 2025: $6,053,997Liabilities 2025: $2,985,789Net Assets 2025: $3,068,2082025

Highlighted filing

2019

Assets$7,276,762
Liabilities$4,443,915
Net Assets$2,832,847

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2012: $2,370,410Expenses 2012: $2,201,022Net Income 2012: $169,3882012Revenue 2013: $2,277,176Expenses 2013: $2,453,322Net Income 2013: -$176,1462013Revenue 2014: $2,268,829Expenses 2014: $2,285,399Net Income 2014: -$16,5702014Revenue 2015: $2,307,898Expenses 2015: $2,396,468Net Income 2015: -$88,5702015Revenue 2016: $2,192,900Expenses 2016: $2,256,620Net Income 2016: -$63,7202016Revenue 2017: $2,281,359Expenses 2017: $2,235,621Net Income 2017: $45,7382017Revenue 2018: $2,155,312Expenses 2018: $2,146,908Net Income 2018: $8,4042018Revenue 2019: $2,098,631Expenses 2019: $2,086,955Net Income 2019: $11,6762019Revenue 2020: $2,012,160Expenses 2020: $2,026,128Net Income 2020: -$13,9682020Revenue 2021: $2,267,806Expenses 2021: $2,096,323Net Income 2021: $171,4832021Revenue 2022: $2,057,714Expenses 2022: $2,139,206Net Income 2022: -$81,4922022Revenue 2023: $2,337,299Expenses 2023: $2,339,652Net Income 2023: -$2,3532023Revenue 2024: $2,300,299Expenses 2024: $2,179,400Net Income 2024: $120,8992024Revenue 2025: $2,200,358Expenses 2025: $2,158,864Net Income 2025: $41,4942025

Highlighted filing

2019

Revenue$2,098,631
Expenses$2,086,955
Net Income$11,676
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Nov 8, 2019
Return Version
2018v3.1
Gross Receipts
$2,098,631
Mission and Program Overview

Mission

The mission of sumiton christian school is to provide a quality christian education taught by qualified and caring professionals with the goals of developing the whole child spiritually, academically, socially, and physically, and instilling in all our students obedience to god's word, respect for those in authority, and a high level of patriotism.

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,061,522$6,856,431▼ $205,091
Inventories for Sale or Use$99,903$101,793▲ $1,890
Cash and Non-Interest-Bearing Accounts$100,963$94,708▼ $6,255
Accounts Receivable$31,157$34,603▲ $3,446
Total Assets$7,491,402$7,276,762▼ $214,640
Other Assets Total$197,857$189,227▼ $8,630
Liabilities
Unsecured Notes Loans Payable$4,581,902$4,379,414▼ $202,488
Deferred Revenue$48,655$38,589▼ $10,066
Accounts Payable and Accrued Expenses$28,921$15,011▼ $13,910
Other Liabilities$10,753$10,901▲ $148
Total Liabilities$4,670,231$4,443,915▼ $226,316
Net Assets / Fund Balance
Unrestricted Net Assets$2,748,454$2,750,094▲ $1,640
Temporarily Rstr Net Assets$72,717$82,753▲ $10,036
Total Net Assets Fund Balance$2,821,171$2,832,847▲ $11,676
Total Liabilities and Net Assets / Fund Balance$7,491,402$7,276,762▼ $214,640

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,194,061$3,943,286-
Other Land Buildings$16,895$9,746-
Land$1,574,331--
Equipment$71,144$471,847-
Other Assets Org$189,227--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Glenda DoddChairperson
Victor MasseyPresident
Abby RoyOfficer
Adam RussellOfficer
Becky DixonOfficer
Ben GodwinOfficer
Brandon MyersOfficer
Jim LangleyOfficer
Cheryl CappsSchool Administrator
Revenue and Support

Revenue Composition

Contributions and Grants
$245,597
Program Service Revenue
$1,753,477
Investment Income
$182
Other Revenue
$99,375
Change in Net Assets
$11,676
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,047,553
Other Expenses$1,039,402
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$868,109$96,457-$964,566
Depreciation Depletion$227,027$11,949-$238,976
All Other Expenses$145,991$9,634-$155,625
Interest$131,015$6,896-$137,911
Other Expenses$78,775$4,126-$82,901
Payroll Taxes$66,409$7,379-$73,788
Office Expenses$58,866$3,098-$61,964
Fees for Services Accounting-$33,833-$33,833
Travel$19,906--$19,906
Other Employee Benefits$8,739$460-$9,199
Insurance$5,409$601-$6,010
Advertising-$25-$25
Total Functional Expenses$1,902,285$184,670$0$2,086,955
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$10,379
Employee Benefits Payable$522
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
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
No
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

No review was or will be conducted.

Form 990 availability to public Part VI line 18

No documents available to the public.

Governing documents etc available to public Part VI line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
East Walker Education & Development
EIN
63-1221472
Address
155 HOSANNA DRIVE PO BOX 40, Sumiton, AL 35148

Signing Officer

Name
Glenda Dodd
Title
Chairperson
Phone
2056486643
Signed
2019-11-08
Discuss with paid preparer
Yes

Organization Details

Formed
1976
Legal Domicile
Al
Voting Board Members
10
Independent Board Members
10
Employees
74

Preparer

Firm
Kellum Wilson Associates Pc
Address
1799 ELIOTT BLVD, JASPER, AL 35501
Preparer
Charles R Wilson
Phone
2052212935
Supplemental Narrative

Additional Explanations

Part III response or note to any other line in Part III

Organizations mission - the mission of sumiton christian school is to provide a quality christian education taught by qualified and caring professionals with the goals of developing the whole child spiritually, academically, socially, and physically, and instilling within our students obedience to gods word, respect for those in authority, and a high level of patriotism.

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IRS990/PYSalariesCompEmpBnftPaidAmt01073812
IRS990/PYTotalExpensesAmt02146908
IRS990/PYTotalRevenueAmt02155312
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt03943286
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IRS990ScheduleD/EquipmentGrp/BookValueAmt071144
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0471847
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0542991
IRS990ScheduleD/LandGrp/BookValueAmt01574331
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt01574331
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0189227
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0BOND ISSUE COST
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1EMPLOYEE BENEFITS PAYABLE
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IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
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IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
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IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOLS NONDISCRIMINATION POLICY IS BOLDLY PRINTED ON ALL REGISTRATION INFORMATION AND ALSO USED IN ALL SCHOOL ANNOUNCEMENTS, ADS, AND BROCHURES.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of nondiscriminatory policy (Question 3)
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ORGANIZATIONS MISSION - THE MISSION OF SUMITON CHRISTIAN SCHOOL IS TO PROVIDE A QUALITY CHRISTIAN EDUCATION TAUGHT BY QUALIFIED AND CARING PROFESSIONALS WITH THE GOALS OF DEVELOPING THE WHOLE CHILD SPIRITUALLY, ACADEMICALLY, SOCIALLY, AND PHYSICALLY, AND INSTILLING WITHIN OUR STUDENTS OBEDIENCE TO GODS WORD, RESPECT FOR THOSE IN AUTHORITY, AND A HIGH LEVEL OF PATRIOTISM.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part III response or note to any other line in Part III
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01902285
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IRS990/TotalProgramServiceRevenueAmt01753477
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01853034
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IRS990/UnrelatedBusIncmOverLimitInd0false
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IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt04581902
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt04379414
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.SUMITONCHRISTIANSCHOOL.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GLENDA DODD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRPERSON
ReturnHeader/BusinessOfficerGrp/PhoneNum02056486643
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EAST WALKER EDUCATION & DEVELOPMENT
ReturnHeader/Filer/BusinessNameControlTxt0EAST
ReturnHeader/Filer/EIN0631221472
ReturnHeader/Filer/USAddress/AddressLine1Txt0155 HOSANNA DRIVE PO BOX 40
ReturnHeader/Filer/USAddress/CityNm0Sumiton
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AL
ReturnHeader/Filer/USAddress/ZIPCd035148
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0E96FF6A7244BD2786139A3FC828C7E621E07915A
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0E96FF6A7244BD2786139A3FC828C7E621E07915A
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId06328582019318ibmtzaq
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02019-11-14
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt097.82.79.127
ReturnHeader/FilingSecurityInformation/IPDt02019-11-14
ReturnHeader/FilingSecurityInformation/IPTm008:56:05
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0630910369
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KELLUM WILSON ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01799 ELIOTT BLVD

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.05$2.99$3.07$2.20$2.16$0.04
2024Detailed filing. Detailed filing data is available for this year.$6.27$3.24$3.03$2.30$2.18$0.12
2023Detailed filing. Detailed filing data is available for this year.$6.40$3.49$2.91$2.34$2.34$0.00
2022Detailed filing. Detailed filing data is available for this year.$6.83$3.92$2.91$2.06$2.14$0.08
2021Detailed filing. Detailed filing data is available for this year.$7.15$4.16$2.99$2.27$2.10$0.17
2020Detailed filing. Detailed filing data is available for this year.$7.22$4.40$2.82$2.01$2.03$0.01
2019Detailed filing. Detailed filing data is available for this year.$7.28$4.44$2.83$2.10$2.09$0.01
2018Detailed filing. Detailed filing data is available for this year.$7.49$4.67$2.82$2.16$2.15$0.01
2017Detailed filing. Detailed filing data is available for this year.$7.67$4.85$2.81$2.28$2.24$0.05
2016Summary only. Only limited summary data is available for this year.$7.86$5.10$2.77$2.19$2.26$0.06
2015Summary only. Only limited summary data is available for this year.$8.09$5.26$2.83$2.31$2.40$0.09
2014Summary only. Only limited summary data is available for this year.$8.39$5.47$2.92$2.27$2.29$0.02
2013Summary only. Only limited summary data is available for this year.$8.61$5.68$2.94$2.28$2.45$0.18
2012Summary only. Only limited summary data is available for this year.$8.89$5.78$3.11$2.37$2.20$0.17