Liabilities / Assets
63rd percentile
Higher debt load relative to assets than 63% of similar nonprofits.
Calhoun Educational Foundation Corp
EIN 64-0470122 • 501(c)3 • Calhoun City, MS
Profile
The primary purpose of the corporation is as follows: to establish and maintain a non-denominational christian school which shall offer instruction in regular courses of study, upholding a high standard of scholastic excellence, with all instruction being from a definite christian viewpoint; also to help each child to develop faith, character, and intellectual ability so that he/she may fulfill the unique purpose for which he/she was created by god.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.16x
Liabilities / Revenue
44th percentile
Higher debt load relative to revenue than 44% of similar nonprofits.
Net Margin
48th percentile
Higher net margin than 48% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
85th percentile
Faster asset growth than 85% of similar nonprofits.
Revenue Growth
59th percentile
Faster revenue growth than 59% of similar nonprofits.
Balance Sheet
Assets
Up$364,553
Up $85,458 (+31%) from 2023
Liabilities
Up$57,547
Up $50,689 (+739%) from 2023
Net Assets
Up$307,006
Up $34,769 (+13%) from 2023
Revenue
Up$1,103,161
Up $122,088 (+12%) from 2023
Expenses
Up$1,063,682
Up $128,953 (+14%) from 2023
Net Income
Down$39,479
Down $6,865 (-15%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $364,553
- Liabilities
- $57,547
- Net assets
- $307,006
- Revenue
- $1,103,161
- Expenses
- $1,063,682
- Net income
- $39,479
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2023 to Jun 30, 2024
- Signed
- Aug 2, 2024
- Return Version
- 2023v5.0
- Gross Receipts
- $1,103,161
Mission and Program Overview
Mission
The primary purpose of the corporation is as follows: to establish and maintain a non-denominational christian school which shall offer instruction in regular courses of study, upholding a high standard of scholastic excellence, with all instruction being from a definite christian viewpoint; also to help each child to develop faith, character, and intellectual ability so that he/she may fulfill the unique purpose for which he/she was created by god.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $121,416 | $145,545 | ▲ $24,129 |
| Accounts Receivable | $119,776 | $118,112 | ▼ $1,664 |
| Cash and Non-Interest-Bearing Accounts | $37,903 | $100,896 | ▲ $62,993 |
| Total Assets | $279,095 | $364,553 | ▲ $85,458 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | - | $50,994 | - |
| Other Liabilities | $5,800 | $5,800 | → $0 |
| Accounts Payable and Accrued Expenses | $1,058 | $753 | ▼ $305 |
| Total Liabilities | $6,858 | $57,547 | ▲ $50,689 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $272,237 | $307,006 | ▲ $34,769 |
| Total Net Assets Fund Balance | $272,237 | $307,006 | ▲ $34,769 |
| Total Liabilities and Net Assets / Fund Balance | $279,095 | $364,553 | ▲ $85,458 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $57,883 | $231,785 | $289,668 |
| Equipment | $84,862 | $141,847 | $226,709 |
| Land | $2,800 | - | $2,800 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Troy Todd | President |
| Chris Tedder | Director |
| Jesse Parker | Director |
| Lindsey Hastings | Director |
| Steve Brandon | Director |
| Mitzi Mccostlin | Secretary |
| Brad Smith | Vice Preside |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $70,676
- Program Service Revenue
- $821,348
- Investment Income
- $23,160
- Other Revenue
- $187,977
- All Other Contributions
- $70,676
- Change in Net Assets
- $39,479
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $587,012 |
| Other Expenses | $476,670 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $541,673 | - | - | $541,673 |
| Fees for Services Other | $324,454 | - | - | $324,454 |
| Insurance | $57,244 | - | - | $57,244 |
| Payroll Taxes | $41,784 | - | - | $41,784 |
| Occupancy | $34,920 | - | - | $34,920 |
| Fees for Services Accounting | $33,762 | - | - | $33,762 |
| Depreciation Depletion | $24,988 | - | - | $24,988 |
| Pension Plan Contributions | $3,555 | - | - | $3,555 |
| Office Expenses | $2,081 | - | - | $2,081 |
| Advertising | $420 | - | - | $420 |
| Travel | $-1,199 | - | - | $-1,199 |
| Total Functional Expenses | $1,063,682 | $0 | $0 | $1,063,682 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
| Liability | Amount |
|---|---|
| Payable to Yearbook | $5,800 |
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
- 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, Page 6, Part VI, Line 11B
“The headmaster of the school reviews the tax return and reports to the board of directors before filing the return.”
Form 990, Page 6, Part VI, Line 19
“The governing documents, conflict of interest policy, and financial statements are available upon request from the board of directors.”
Filing and Contact Details
Filer
- Filer Name
- Calhoun Educational Foundation Corp
- EIN
- 64-0470122
- Address
- P O DRAWER C, CALHOUN CITY, MS 38916-0000
Signing Officer
- Name
- Donald Pendergrast
- Title
- Assistant Headmaster
- Phone
- 6624122084
- Signed
- 2024-08-02
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Troy Todd
- Formed
- 2017
- Legal Domicile
- Ms
- Voting Board Members
- 7
- Independent Board Members
- 7
- Employees
- 36
Preparer
- Firm
- Watkins Ward and Stafford Pllc
- Address
- 130 PUBLIC SQUARE, CALHOUN CITY, MS 38916
- Preparer
- Margaret H Black CPA
- Phone
- 6622309180
Supplemental Narrative
Additional Explanations
FORM 990 - ORGANIZATION'S MISSION
“The primary purpose of the corporation is as follows: to establish and maintain a non-denominational christian school which shall offer instruction in regular courses of study, upholding a high standard of scholastic excellence, with all instruction being from a definite christian viewpoint; also to help each child to develop faith, character, and intellectual ability so that he/she may fulfill the unique purpose for which he/she was created by god.”
Form 990, Page 2, Part III, Line 4D
“These are the expenses and revenues from operating the school and its activities.”
Form 990, Part IX, Line 11G
“Gas, fuel & oil 4,980 0 0 bank charges 1,474 0 0 dues, fees, & subscriptions 12,193 0 0 referral discounts allowed 8,000 0 0 athletic activity fees 18,865 0 0 public relations 131 0 0 substitute teacher pay 7,765 0 0 miscellaneous expense 9,691 0 0 postage 95 0 0 equipment lease 7,278 0 0 repairs & maintenance 41,905 0 0 seminars & training 1,925 0 0 books & classroom materials 39,492 0 0 lunchroom food & drinks 99,323 0 0 athletic supplies 3,571 0 0 supplies 21,881 0 0 tags 109 0 0 telephone 5,524 0 0 substitute lunchroom worker 3,225 0 0 school page-ccj 1,200 0 0 athletic drinks & meals 2,910 0 0 contract labor 5,250 0 0 board scholarships 19,978 0 0 after school care supplies 1,233 0 0 school supplies 292 0 0 prizes & awards 100 0 0 online enrollment fees 1,419 0 0 online ap fees 990 0 0 enrollment fees 25 0 0 reimbursement to booster club 3,630 0 0 total 324,454 0 0”
Form 990, Part XI, Line 9
“Book / tax depreciation difference 2 rounding difference 0 prior period adj for depreciation -4,712 total -4,710”
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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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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PAYABLE TO YEARBOOK |
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| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE SCHOOL'S POLICY OF NONDISCRIMINATION IS PUBLISHED IN ALL FLYERS DESCRIBING THE SCHOOL. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
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| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE PRIMARY PURPOSE OF THE CORPORATION IS AS FOLLOWS: TO ESTABLISH AND MAINTAIN A NON-DENOMINATIONAL CHRISTIAN SCHOOL WHICH SHALL OFFER INSTRUCTION IN REGULAR COURSES OF STUDY, UPHOLDING A HIGH STANDARD OF SCHOLASTIC EXCELLENCE, WITH ALL INSTRUCTION BEING FROM A DEFINITE CHRISTIAN VIEWPOINT; ALSO TO HELP EACH CHILD TO DEVELOP FAITH, CHARACTER, AND INTELLECTUAL ABILITY SO THAT HE/SHE MAY FULFILL THE UNIQUE PURPOSE FOR WHICH HE/SHE WAS CREATED BY GOD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THESE ARE THE EXPENSES AND REVENUES FROM OPERATING THE SCHOOL AND ITS ACTIVITIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE HEADMASTER OF THE SCHOOL REVIEWS THE TAX RETURN AND REPORTS TO THE BOARD OF DIRECTORS BEFORE FILING THE RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST FROM THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | GAS, FUEL & OIL 4,980 0 0 BANK CHARGES 1,474 0 0 DUES, FEES, & SUBSCRIPTIONS 12,193 0 0 REFERRAL DISCOUNTS ALLOWED 8,000 0 0 ATHLETIC ACTIVITY FEES 18,865 0 0 PUBLIC RELATIONS 131 0 0 SUBSTITUTE TEACHER PAY 7,765 0 0 MISCELLANEOUS EXPENSE 9,691 0 0 POSTAGE 95 0 0 EQUIPMENT LEASE 7,278 0 0 REPAIRS & MAINTENANCE 41,905 0 0 SEMINARS & TRAINING 1,925 0 0 BOOKS & CLASSROOM MATERIALS 39,492 0 0 LUNCHROOM FOOD & DRINKS 99,323 0 0 ATHLETIC SUPPLIES 3,571 0 0 SUPPLIES 21,881 0 0 TAGS 109 0 0 TELEPHONE 5,524 0 0 SUBSTITUTE LUNCHROOM WORKER 3,225 0 0 SCHOOL PAGE-CCJ 1,200 0 0 ATHLETIC DRINKS & MEALS 2,910 0 0 CONTRACT LABOR 5,250 0 0 BOARD SCHOLARSHIPS 19,978 0 0 AFTER SCHOOL CARE SUPPLIES 1,233 0 0 SCHOOL SUPPLIES 292 0 0 PRIZES & AWARDS 100 0 0 ONLINE ENROLLMENT FEES 1,419 0 0 ONLINE AP FEES 990 0 0 ENROLLMENT FEES 25 0 0 REIMBURSEMENT TO BOOSTER CLUB 3,630 0 0 TOTAL 324,454 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | BOOK / TAX DEPRECIATION DIFFERENCE 2 ROUNDING DIFFERENCE 0 PRIOR PERIOD ADJ FOR DEPRECIATION -4,712 TOTAL -4,710 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART IX, LINE 11G |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XI, LINE 9 |
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| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 130 PUBLIC SQUARE |
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| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2024-08-02 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MARGARET H BLACK CPA |
| ReturnHeader/ReturnTs | 0 | 2024-08-02T18:00:18-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-06-30 |
| ReturnHeader/TaxYr | 0 | 2023 |
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