Civic Intelligence

Wilkinson County Christian Academy

990 • Fiscal year 2019 • EIN 64-0699101

Aug 01, 2018 to Jul 31, 2019 • Filed on Feb 03, 2020

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

57th percentile

0.06x

Higher debt load relative to assets than 57% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

54th percentile

0.04x

Higher debt load relative to revenue than 54% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

14th percentile

-18%

Higher net margin than 14% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

10th percentile

-19%

Faster asset growth than 10% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

26th percentile

-8.7%

Faster revenue growth than 26% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$633,216

Down $150,141 (-19%) from 2018

Net Assets

Down

$596,990

Down $166,036 (-22%) from 2018

Liabilities

Up

$36,226

Up $15,895 (+78%) from 2018

Revenue

Down

$943,159

Down $90,345 (-8.7%) from 2018

Expenses

Up

$1,112,594

Up $61,544 (+5.9%) from 2018

Net Income

Down

-$169,435

Down $151,889 (-866%) from 2018

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

2019

Assets$633,216
Liabilities$36,226
Net Assets$596,990

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

2019

Revenue$943,159
Expenses$1,112,594
Net Income-$169,435
Jump To
Filing Snapshot
Filing Period
Aug 1, 2018 to Jul 31, 2019
Signed
Feb 3, 2020
Return Version
2018v3.1
Gross Receipts
$962,682
Mission and Program Overview

Mission

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$688,026$521,990▼ $166,036
Land, Buildings, and Equipment, Net$269,374$262,277▼ $7,097
Investments Other Securities$200,000$200,000→ $0
Cash and Non-Interest-Bearing Accounts$196,382$145,459▼ $50,923
Cap Stk Tr Prin Current Funds$75,000$75,000→ $0
Savings and Temporary Cash Investments$73,000$0▼ $73,000
Accounts Receivable$44,601$25,480▼ $19,121
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Total Assets$783,357$633,216▼ $150,141
Liabilities
Other Liabilities$0$26,682▲ $26,682
Accounts Payable and Accrued Expenses$20,331$9,544▼ $10,787
Total Liabilities$20,331$36,226▲ $15,895
Net Assets / Fund Balance
Total Net Assets Fund Balance$763,026$596,990▼ $166,036
Total Liabilities and Net Assets / Fund Balance$783,357$633,216▼ $150,141

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$205,011$454,489$659,500
Equipment$2,236$253,104$255,340
Other Land Buildings$4,774$88,597$93,371
Land$50,256-$50,256
Other Securities$200,000--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Cyril T StraightPresident
David SessionsVice President
Blake JensenDirector
D'NELLA CAVINDirector
David McgrawDirector
G W PartridgeDirector
Newton BakerDirector
Katherine MccurleySecretary
Francis AbbottTreasurer
Matthew NettervilleTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$813,089
Investment Income
$1,720
Other Revenue
$128,350
Change in Net Assets
$-169,435
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$737,679
Other Expenses$374,915
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$546,776--$546,776
Current Officers, Directors, Trustees, and Key Employees-$118,032-$118,032
Payroll Taxes$68,265--$68,265
Fees for Services Other$55,606--$55,606
All Other Expenses$47,748--$47,748
Depreciation Depletion$36,493--$36,493
Other Expenses$34,017--$34,017
Insurance$31,735--$31,735
Office Expenses$9,557--$9,557
Advertising$5,696--$5,696
Pension Plan Contributions$4,606--$4,606
Fees for Services Accounting$3,527--$3,527
Travel$1,217--$1,217
Total Functional Expenses$994,562$118,032$0$1,112,594
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$107,191
Fundraising Direct Expenses$19,523
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Field Day$93,017$93,017$14,437$78,580
Fall Fest$11,696$11,696$1,474$10,222
Total Events$107,191$107,191$19,523$87,668
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other$26,682
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 11B

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
Cyril T Straight
Title
President
Phone
6018884313
Signed
2020-02-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cyril T 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
Peyton C Cavin CPA
Phone
6014427411
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt282687
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt355223
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt47140
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0569245
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt198794
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt282687
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt355223
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt47140
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0336190
IRS990/PYOtherRevenueAmt093313
IRS990/PYProgramServiceRevenueAmt0940191
IRS990/PYRevenuesLessExpensesAmt0-17546
IRS990/PYSalariesCompEmpBnftPaidAmt0714860
IRS990/PYTotalExpensesAmt01051050
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01033504
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-169435
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0853771
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0688026
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0521990
IRS990/SavingsAndTempCashInvstGrp/BOYAmt073000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0205011
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0454489
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0659500
IRS990ScheduleD/EquipmentGrp/BookValueAmt02236
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0253104
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0255340
IRS990ScheduleD/LandGrp/BookValueAmt050256
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt050256
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04774
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt088597
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt093371
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt026682
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0200000
IRS990ScheduleD/OtherSecuritiesGrp/Desc0MUTUAL FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0262277
IRS990ScheduleD/TotalBookValueSecuritiesAmt0200000
IRS990ScheduleD/TotalLiabilityAmt026682
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
IRS990ScheduleG/AgrmtProfFundraisingActyInd00
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt019523
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FIELD DAY
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0FALL FEST
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt093017
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt011696
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt02478
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0107191
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt093017
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt011696
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt02478
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0107191
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt087668
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt03612
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt019523
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt014437
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt01474
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt02
IRS990ScheduleG/LicensedStatesCd0MS
IRS990ScheduleG/SpecialFundraisingEventsInd0X
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 11B
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0783357
IRS990/TotalAssetsEOYAmt0633216
IRS990/TotalAssetsGrp/BOYAmt0783357
IRS990/TotalAssetsGrp/EOYAmt0633216
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0118032
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0994562
IRS990/TotalFunctionalExpensesGrp/TotalAmt01112594
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt020331
IRS990/TotalLiabilitiesEOYAmt036226
IRS990/TotalLiabilitiesGrp/BOYAmt020331
IRS990/TotalLiabilitiesGrp/EOYAmt036226
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0763026

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