Civic Intelligence

Wilkinson County Christian Academy

990 • Fiscal year 2016 • EIN 64-0699101

Aug 01, 2015 to Jul 31, 2016 • Filed on Mar 08, 2017

PO Box 977Woodville, MS 39669

(601) 888-4313

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.06x

Higher debt load relative to assets than 43% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

34th percentile

0.04x

Higher debt load relative to revenue than 34% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

44th percentile

0.5%

Higher net margin than 44% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

38th percentile

$22,833

Higher top officer pay than 38% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

55th percentile

2.6%

Faster asset growth than 55% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

31st percentile

-4.9%

Faster revenue growth than 31% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$760,546

Up $19,472 (+2.6%) from 2015

Net Assets

Up

$715,515

Up $5,154 (+0.7%) from 2015

Liabilities

Up

$45,031

Up $14,318 (+47%) from 2015

Revenue

Down

$1,031,708

Down $53,226 (-4.9%) from 2015

Expenses

Down

$1,026,554

Down $56,729 (-5.2%) from 2015

Net Income

Up

$5,154

Up $3,503 (+212%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $588,876Liabilities 2010: $40,920Net Assets 2010: $547,9562010Assets 2011: $870,559Liabilities 2011: $50,337Net Assets 2011: $820,2222011Assets 2012: $789,475Liabilities 2012: $63,877Net Assets 2012: $725,5982012Assets 2013: $817,186Liabilities 2013: $110,161Net Assets 2013: $707,0252013Assets 2014: $816,599Liabilities 2014: $107,889Net Assets 2014: $708,7102014Assets 2015: $741,074Liabilities 2015: $30,713Net Assets 2015: $710,3612015Assets 2016: $760,546Liabilities 2016: $45,031Net Assets 2016: $715,5152016Assets 2017: $812,568Liabilities 2017: $31,996Net Assets 2017: $780,5722017Assets 2018: $783,357Liabilities 2018: $20,331Net Assets 2018: $763,0262018Assets 2019: $633,216Liabilities 2019: $36,226Net Assets 2019: $596,9902019Assets 2020: $1,144,050Liabilities 2020: $854,754Net Assets 2020: $289,2962020Assets 2021: $1,056,575Liabilities 2021: $688,129Net Assets 2021: $368,4462021Assets 2022: $1,020,005Liabilities 2022: $592,550Net Assets 2022: $427,4552022Assets 2023: $1,051,882Liabilities 2023: $536,184Net Assets 2023: $515,6982023Assets 2024: $967,844Liabilities 2024: $274,088Net Assets 2024: $693,7562024Assets 2025: $971,039Liabilities 2025: $255,798Net Assets 2025: $715,2412025

Highlighted filing

2016

Assets$760,546
Liabilities$45,031
Net Assets$715,515

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2010: $1,280,3932010Revenue 2011: $1,488,007Expenses 2011: $1,215,741Net Income 2011: $272,2662011Expenses 2012: $1,292,5532012Expenses 2013: $1,198,2102013Revenue 2014: $1,063,925Expenses 2014: $1,062,240Net Income 2014: $1,6852014Revenue 2015: $1,084,934Expenses 2015: $1,083,283Net Income 2015: $1,6512015Revenue 2016: $1,031,708Expenses 2016: $1,026,554Net Income 2016: $5,1542016Revenue 2017: $1,092,310Expenses 2017: $1,027,253Net Income 2017: $65,0572017Revenue 2018: $1,033,504Expenses 2018: $1,051,050Net Income 2018: -$17,5462018Revenue 2019: $943,159Expenses 2019: $1,112,594Net Income 2019: -$169,4352019Revenue 2020: $884,499Expenses 2020: $1,192,193Net Income 2020: -$307,6942020Revenue 2021: $1,422,263Expenses 2021: $1,343,113Net Income 2021: $79,1502021Revenue 2022: $1,601,829Expenses 2022: $1,542,820Net Income 2022: $59,0092022Revenue 2023: $1,529,868Expenses 2023: $1,441,625Net Income 2023: $88,2432023Revenue 2024: $1,905,382Expenses 2024: $1,727,324Net Income 2024: $178,0582024Revenue 2025: $1,605,746Expenses 2025: $1,584,261Net Income 2025: $21,4852025

Highlighted filing

2016

Revenue$1,031,708
Expenses$1,026,554
Net Income$5,154
Jump To
Filing Snapshot
Filing Period
Aug 1, 2015 to Jul 31, 2016
Signed
Mar 8, 2017
Return Version
2015v3.0
Gross Receipts
$1,047,624
Mission and Program Overview

Mission

To provide a quality education for pre-k - 12 grades and to adequately prepare students for college.

To provide a quality education for pre-k - 12 grades and to adequately prepare students for college

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$635,361$640,515▲ $5,154
Land, Buildings, and Equipment, Net$296,671$276,532▼ $20,139
Savings and Temporary Cash Investments$265,000$265,000→ $0
Cash and Non-Interest-Bearing Accounts$135,058$172,671▲ $37,613
Cap Stk Tr Prin Current Funds$75,000$75,000→ $0
Accounts Receivable$39,484$46,343▲ $6,859
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Total Assets$741,074$760,546▲ $19,472
Other Assets Total$4,861$0▼ $4,861
Liabilities
Accounts Payable and Accrued Expenses$30,713$45,031▲ $14,318
Total Liabilities$30,713$45,031▲ $14,318
Net Assets / Fund Balance
Total Net Assets Fund Balance$710,361$715,515▲ $5,154
Total Liabilities and Net Assets / Fund Balance$741,074$760,546▲ $19,472

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$215,545$403,764$619,309
Equipment$3,616$248,114$251,730
Other Land Buildings$7,115$44,409$51,524
Land$50,256-$50,256
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Laura LittletonSecretaryFT$22,833$22,833
Charlie KennedyDirectorFT$20,100$20,100

Board Members and Trustees

NameTitle
Timothy StraitPresident
David SessionsVice President
D'NELLA CAVINDirector
David McgrawDirector
G W PartridgeDirector
Katie MccurleyDirector
Matthew NettervilleDirector
Newton BakerDirector
Francis AbbottTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$805,247
Investment Income
$0
Other Revenue
$226,461
Change in Net Assets
$5,154
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$653,276
Other Expenses$373,278
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$520,643--$520,643
Occupancy$106,919--$106,919
Current Officers, Directors, Trustees, and Key Employees-$81,447-$81,447
Payroll Taxes$46,113--$46,113
Insurance$27,284--$27,284
Other Expenses$22,277--$22,277
Fees for Services Other$20,488--$20,488
Depreciation Depletion$18,088$2,051-$20,139
Pension Plan Contributions$5,073--$5,073
Fees for Services Accounting$4,894--$4,894
Total Functional Expenses$943,056$83,498$0$1,026,554
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$99,988
Fundraising Direct Expenses$15,916
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
Annual disclosure for covered persons
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
No
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, Part VI, Section A, Line 7A

The patrons and supporters of the organization meet annually to elect the directors. Anyone affiliated with the organization is allowed to vote.

Form 990, Part VI, Section B, Line 11

No specific process used.

Form 990, Part VI, Section B, Line 12C

The policy is regularly discussed at board meetings.

Form 990, Part VI, Section C, Line 19

The documents are available at the school and can be accessed if requested.

Filing and Contact Details

Filer

Filer Name
Wilkinson County Christian Academy
EIN
64-0699101
Phone
6018884313
Address
PO BOX 977, WOODVILLE, MS 39669

Signing Officer

Name
Overton Nicholas
Title
President
Phone
6018884313
Signed
2017-03-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Timothy Straight
Formed
1973
Legal Domicile
Ms
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
0

Preparer

Firm
Silas Simmons Llp
Address
PO BOX 1027, NATCHEZ, MS 39121-1027
Preparer
William Wes Gore CPA
Phone
6014427411
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1134235
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt248081
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt342100
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt421830
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0334405
IRS990/PYOtherRevenueAmt0227910
IRS990/PYProgramServiceRevenueAmt0857024
IRS990/PYRevenuesLessExpensesAmt01651
IRS990/PYSalariesCompEmpBnftPaidAmt0748878
IRS990/PYTotalExpensesAmt01083283
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01084934
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt05154
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01031708
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0635361
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0640515
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0265000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0265000
IRS990ScheduleA/PublicSupportPY170Pct00.99990
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0215545
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0403764
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0619309
IRS990ScheduleD/EquipmentGrp/BookValueAmt03616
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0248114
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0251730
IRS990ScheduleD/LandGrp/BookValueAmt050256
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt050256
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt07115
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt044409
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt051524
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0276532
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0PUBLISHES FOUR TIMES EACH YEAR NON-DISCRIMINATION POLICY IN WOODVILLE REPUBLICAN AND ST. FRANCISVILLE DEMOCRAT WEEKLY NEWSPAPER
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PATRONS AND SUPPORTERS OF THE ORGANIZATION MEET ANNUALLY TO ELECT THE DIRECTORS. ANYONE AFFILIATED WITH THE ORGANIZATION IS ALLOWED TO VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO SPECIFIC PROCESS USED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE POLICY IS REGULARLY DISCUSSED AT BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE DOCUMENTS ARE AVAILABLE AT THE SCHOOL AND CAN BE ACCESSED IF REQUESTED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0741074
IRS990/TotalAssetsEOYAmt0760546
IRS990/TotalAssetsGrp/BOYAmt0741074
IRS990/TotalAssetsGrp/EOYAmt0760546
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt083498
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0943056
IRS990/TotalFunctionalExpensesGrp/TotalAmt01026554
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt030713
IRS990/TotalLiabilitiesEOYAmt045031
IRS990/TotalLiabilitiesGrp/BOYAmt030713
IRS990/TotalLiabilitiesGrp/EOYAmt045031
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0710361
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0715515
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0943056
IRS990/TotalProgramServiceRevenueAmt0805247
IRS990/TotalReportableCompFromOrgAmt042933
IRS990/TotalRevenueGrp/ExclusionAmt084072
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0947636
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01031708
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0741074
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0760546
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 977
IRS990/USAddress/CityNm0WOODVILLE
IRS990/USAddress/StateAbbreviationCd0MS
IRS990/USAddress/ZIPCd039669
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.WCCARAMS.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02017-02-10 21:41:12Z

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.97$0.26$0.72$1.61$1.58$0.02
2024Detailed filing. Detailed filing data is available for this year.$0.97$0.27$0.69$1.91$1.73$0.18
2023Detailed filing. Detailed filing data is available for this year.$1.05$0.54$0.52$1.53$1.44$0.09
2022Detailed filing. Detailed filing data is available for this year.$1.02$0.59$0.43$1.60$1.54$0.06
2021Detailed filing. Detailed filing data is available for this year.$1.06$0.69$0.37$1.42$1.34$0.08
2020Detailed filing. Detailed filing data is available for this year.$1.14$0.85$0.29$0.88$1.19$0.31
2019Detailed filing. Detailed filing data is available for this year.$0.63$0.04$0.60$0.94$1.11$0.17
2018Detailed filing. Detailed filing data is available for this year.$0.78$0.02$0.76$1.03$1.05$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.81$0.03$0.78$1.09$1.03$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.76$0.05$0.72$1.03$1.03$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.74$0.03$0.71$1.08$1.08$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.82$0.11$0.71$1.06$1.06$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.11$0.71$1.20
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.79$0.06$0.73$1.29
2011Summary only. Only limited summary data is available for this year.$0.87$0.05$0.82$1.49$1.22$0.27
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.04$0.55$1.28