Civic Intelligence

Southeastern Academy of Prosthodontics Inc

EIN 64-0531677 • 501(c)6 • Raleigh, NC

Profile

Provide members with excellent, scientifically based education to allow them to improve in their ability to administer prosthetic care to their patients.

6097 Delshire CourtRaleigh, NC 27614

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

79th percentile

0.16x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

84th percentile

0.19x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Net Margin

49th percentile

0.5%

Higher net margin than 49% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

501(c)6 • <$500k nonprofits • Source year 2025

Asset Growth

61st percentile

4.0%

Faster asset growth than 61% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

77th percentile

20%

Faster revenue growth than 77% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$104,864

Down $6,762 (-6.1%) from 2023

Liabilities

Up

$17,105

Up $4,160 (+32%) from 2023

Net Assets

$87,759

No earlier filing loaded for comparison.

Revenue

Up

$89,404

Up $12,596 (+16%) from 2023

Expenses

Up

$88,965

Up $349 (+0.4%) from 2023

Net Income

Up

$439

Up $12,247 (+104%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0Assets 2012: $49,141Liabilities 2012: $02012Assets 2013: $25,949Liabilities 2013: $02013Assets 2014: $17,390Liabilities 2014: $02014Assets 2015: $59,069Liabilities 2015: $02015Assets 2016: $58,775Liabilities 2016: $02016Assets 2017: $65,783Liabilities 2017: $02017Assets 2018: $85,697Liabilities 2018: $15,5092018Assets 2019: $76,109Liabilities 2019: $18,5682019Assets 2020: $72,228Liabilities 2020: $12,3182020Assets 2021: $90,323Liabilities 2021: $12,8202021Assets 2022: $125,998Liabilities 2022: $15,509Net Assets 2022: $110,4892022Assets 2023: $111,626Liabilities 2023: $12,9452023Assets 2025: $104,864Liabilities 2025: $17,105Net Assets 2025: $87,7592025

Highlighted filing

2025

Assets$104,864
Liabilities$17,105
Net Assets$87,759

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2012: $112,735Expenses 2012: $117,892Net Income 2012: -$5,1572012Revenue 2013: $104,333Expenses 2013: $127,525Net Income 2013: -$23,1922013Revenue 2014: $90,296Expenses 2014: $98,855Net Income 2014: -$8,5592014Revenue 2015: $113,435Expenses 2015: $112,642Net Income 2015: $7932015Revenue 2016: $90,212Expenses 2016: $90,506Net Income 2016: -$2942016Revenue 2017: $110,692Expenses 2017: $103,684Net Income 2017: $7,0082017Revenue 2018: $75,419Expenses 2018: $70,714Net Income 2018: $4,7052018Revenue 2019: $68,137Expenses 2019: $81,085Net Income 2019: -$12,9482019Revenue 2020: $76,318Expenses 2020: $73,949Net Income 2020: $2,3692020Revenue 2021: $109,757Expenses 2021: $92,164Net Income 2021: $17,5932021Revenue 2022: $100,668Expenses 2022: $67,682Net Income 2022: $32,9862022Revenue 2023: $76,808Expenses 2023: $88,616Net Income 2023: -$11,8082023Revenue 2025: $89,404Expenses 2025: $88,965Net Income 2025: $4392025

Highlighted filing

2025

Revenue$89,404
Expenses$88,965
Net Income$439

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 19, 2026
Return Version
2025v4.0
Gross Receipts
$89,404
Mission and Program Overview

Mission

Provide members with excellent, scientifically based education to allow them to improve in their ability to administer prosthetic care to their patients.

Program Services

DescriptionGrantsExpenses
ANNUAL EDUCATIONAL MEETING--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
DR PAUL SCRUGGSSec Treas-$0--
DR CRAMIN WILTZ IIImmediate Pa-$0--
DR ANGELA GULLARDPresident El-$0--
DR WILLIAM SCRUGGS1st Vice Pre-$0--
DR THUONG HUYNH2nd Vice Pre-$0--
Filing and Contact Details

Filer

Filer Name
Southeastern Academy of
EIN
64-0531677
Phone
9196051067
Address
6097 DELSHIRE COURT, RALEIGH, NC 27614

Signing Officer

Name
Dr Paul Scruggs
Title
Sec Treas
Phone
9196051067
Signed
2026-02-19
Discuss with paid preparer
Yes

Preparer

Firm
M Lee West CPA Pa
Address
PO BOX 718, SANFORD, NC 27331-0718
Preparer
M Lee West
Phone
9197748664
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses bank fees 100 credit card fees 1,293 office supplies 636 website maintenance 136 brochures/printing 2,947 meeting expenses 57,049 honorarium 5,000 refunds- registration 2,270 pace certification 1,355 awards programi 1,946 total 72,732

Form 990-ez, Part II, Line 24

Prepaid expenses and deferred charges 13,391 19,256 total 13,391 19,256

Form 990-ez, Part II, Line 26

Deferred revenue 13,510 17,105

Form 990-ez, Part III

Provide members with excellent, scientifically based education to allow them to improve in their ability to administer prosthetic care to their patients.

Raw XML Appendix112 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0PAUL SCRUGGS DDS
IRS990EZ/BooksInCareOfDetail/PhoneNum09196051067
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt06097 DELSHIRE COURT
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0RALEIGH
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd027614
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt087439
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt085608
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt02075
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0439
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt09825
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0100830
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0104864
IRS990EZ/GrossReceiptsAmt089404
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt014270
IRS990EZ/MethodOfAccountingOtherDesc0MODIFIED CASH
IRS990EZ/NetAssetsOrFundBalancesBOYAmt087320
IRS990EZ/NetAssetsOrFundBalancesEOYAmt087759
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt087320
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt087759
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DR PAUL SCRUGGS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DR CRAMIN WILTZ II
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DR ANGELA GULLARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DR WILLIAM SCRUGGS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4DR THUONG HUYNH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0SEC TREAS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1IMMEDIATE PA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2PRESIDENT EL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt31ST VICE PRE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt42ND VICE PRE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt013391
IRS990EZ/OtherAssetsTotalDetail/EOYAmt019256
IRS990EZ/OtherExpensesTotalAmt072732
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE MEMBERS WITH EXCELLENT, SCIENTIFICALLY BASED EDUCATION TO ALLOW THEM TO IMPROVE IN THEIR ABILITY TO ADMINISTER PROSTHETIC CARE TO THEIR PATIENTS.
IRS990EZ/PrintingPublicationsPostageAmt06408
IRS990EZ/ProgramServiceRevenueAmt073059
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ANNUAL EDUCATIONAL MEETING
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0GA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt013510
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt017105
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt088965
IRS990EZ/TotalRevenueAmt089404
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES BANK FEES 100 CREDIT CARD FEES 1,293 OFFICE SUPPLIES 636 WEBSITE MAINTENANCE 136 BROCHURES/PRINTING 2,947 MEETING EXPENSES 57,049 HONORARIUM 5,000 REFUNDS- REGISTRATION 2,270 PACE CERTIFICATION 1,355 AWARDS PROGRAMI 1,946 TOTAL 72,732
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PREPAID EXPENSES AND DEFERRED CHARGES 13,391 19,256 TOTAL 13,391 19,256
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DEFERRED REVENUE 13,510 17,105
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PROVIDE MEMBERS WITH EXCELLENT, SCIENTIFICALLY BASED EDUCATION TO ALLOW THEM TO IMPROVE IN THEIR ABILITY TO ADMINISTER PROSTHETIC CARE TO THEIR PATIENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DR PAUL SCRUGGS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SEC TREAS
ReturnHeader/BusinessOfficerGrp/PhoneNum09196051067
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOUTHEASTERN ACADEMY OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0PROSTHODONTICS INC
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0640531677
ReturnHeader/Filer/PhoneNum09196051067
ReturnHeader/Filer/USAddress/AddressLine1Txt06097 DELSHIRE COURT
ReturnHeader/Filer/USAddress/CityNm0RALEIGH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd027614
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0561520477
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0M LEE WEST CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 718
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SANFORD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0273310718
ReturnHeader/PreparerPersonGrp/PhoneNum09197748664
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0M LEE WEST
ReturnHeader/ReturnTs02026-02-19T10:02:34-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)6 • <$500k nonprofits