Civic Intelligence

Brookhaven Academy Educational Foundation Inc.

990 • Fiscal year 2017 • EIN 64-0934312

Jul 01, 2016 to Jun 30, 2017 • Filed on Aug 31, 2017

Organization ProfileN/A
943 Brookway Blvd ExtBrookhaven, MS 39601

(601) 833-4041

Siviq Scores

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

Liabilities / Assets

74th percentile

0.37x

Higher debt load relative to assets than 74% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

66th percentile

0.23x

Higher debt load relative to revenue than 66% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

26th percentile

-5.9%

Higher net margin than 26% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

43rd percentile

$44,642

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

30th percentile

-2.0%

Faster asset growth than 30% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

28th percentile

-4.0%

Faster revenue growth than 28% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets74th percentile

Assets

Down

$1,928,184

Down $40,197 (-2.0%) from 2016

Net Assets

Down

$1,213,241

Down $131,138 (-9.8%) from 2016

Liabilities

Up

$714,943

Up $90,941 (+15%) from 2016

Revenue And Expenses
Liabilities / Revenue66th percentileNet Margin26th percentile

Revenue

Down

$3,045,904

Down $125,331 (-4.0%) from 2016

Expenses

Down

$3,225,444

Down $1,999 (-0.1%) from 2016

Net Income

Down

-$179,540

Down $123,332 (-219%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth30th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2012: $1,327,367Liabilities 2012: $543,099Net Assets 2012: $784,2682012Assets 2013: $1,375,287Liabilities 2013: $449,898Net Assets 2013: $925,3892013Assets 2014: $1,515,630Liabilities 2014: $673,815Net Assets 2014: $841,8152014Assets 2015: $2,025,388Liabilities 2015: $797,551Net Assets 2015: $1,227,8372015Assets 2016: $1,968,381Liabilities 2016: $624,002Net Assets 2016: $1,344,3792016Assets 2017: $1,928,184Liabilities 2017: $714,943Net Assets 2017: $1,213,2412017Assets 2018: $2,210,901Liabilities 2018: $747,922Net Assets 2018: $1,462,9792018Assets 2019: $2,756,046Liabilities 2019: $956,060Net Assets 2019: $1,799,9862019Assets 2020: $3,060,089Liabilities 2020: $1,453,062Net Assets 2020: $1,607,0272020Assets 2021: $3,664,208Liabilities 2021: $1,177,562Net Assets 2021: $2,486,6462021Assets 2022: $4,533,485Liabilities 2022: $1,387,767Net Assets 2022: $3,145,7182022Assets 2024: $6,477,852Liabilities 2024: $1,422,349Net Assets 2024: $5,055,5032024Assets 2025: $7,661,248Liabilities 2025: $1,949,508Net Assets 2025: $5,711,7402025

Highlighted filing

2017

Assets$1,928,184
Liabilities$714,943
Net Assets$1,213,241
Open 2017 Filing

Operations Trend

Revenue Growth28th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2012: $2,865,407Expenses 2012: $2,679,308Net Income 2012: $186,0992012Revenue 2013: $2,943,713Expenses 2013: $2,876,092Net Income 2013: $67,6212013Revenue 2014: $3,235,777Expenses 2014: $3,356,576Net Income 2014: -$120,7992014Revenue 2015: $3,548,073Expenses 2015: $3,189,676Net Income 2015: $358,3972015Revenue 2016: $3,171,235Expenses 2016: $3,227,443Net Income 2016: -$56,2082016Revenue 2017: $3,045,904Expenses 2017: $3,225,444Net Income 2017: -$179,5402017Revenue 2018: $3,723,683Expenses 2018: $3,542,070Net Income 2018: $181,6132018Revenue 2019: $3,869,990Expenses 2019: $3,570,583Net Income 2019: $299,4072019Revenue 2020: $3,543,325Expenses 2020: $3,736,284Net Income 2020: -$192,9592020Revenue 2021: $4,641,212Expenses 2021: $3,761,593Net Income 2021: $879,6192021Revenue 2022: $6,490,895Expenses 2022: $5,831,823Net Income 2022: $659,0722022Revenue 2024: $5,686,493Expenses 2024: $4,735,019Net Income 2024: $951,4742024Revenue 2025: $6,057,348Expenses 2025: $5,401,111Net Income 2025: $656,2372025

Highlighted filing

2017

Revenue$3,045,904
Expenses$3,225,444
Net Income-$179,540
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Aug 31, 2017
Return Version
2016v3.0
Gross Receipts
$3,059,627
Mission and Program Overview

Mission

To operate a school for grades k -12.

To operate a school for grades k - 12

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$210,605$332,193▲ $121,588
Cash and Non-Interest-Bearing Accounts$216,011$271,147▲ $55,136
Accounts Receivable$424,544$207,467▼ $217,077
Savings and Temporary Cash Investments$104,101$104,257▲ $156
Total Assets$1,968,381$1,928,184▼ $40,197
Other Assets Total$1,013,120$1,013,120→ $0
Liabilities
Deferred Revenue$401,929$531,661▲ $129,732
Other Liabilities$163,608$137,379▼ $26,229
Accounts Payable and Accrued Expenses$58,465$45,903▼ $12,562
Total Liabilities$624,002$714,943▲ $90,941
Net Assets / Fund Balance
Permanently Rstr Net Assets$620,250$654,100▲ $33,850
Temporarily Rstr Net Assets$432,522$398,490▼ $34,032
Unrestricted Net Assets$291,607$160,651▼ $130,956
Total Net Assets Fund Balance$1,344,379$1,213,241▼ $131,138
Total Liabilities and Net Assets / Fund Balance$1,968,381$1,928,184▼ $40,197

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$332,193$282,788$614,981
Other Assets Org$1,013,120--
Compensation and Service Providers
Top Officer Pay43rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Brian EmoryDirector of DevelFT$44,642$44,642
Jason CaseHeadmasterFT$30,000$30,000

Board Members and Trustees

NameTitle
Dr Clay JohnstonChairman
Korey WhiteVice Chairma
Angie JordanBoard Member
Dr Ryan CaseBoard Member
Dusty SmithBoard Member
Hugh FortenberryBoard Member
Josh SmithBoard Member
Juan SmithBoard Member
Leah SmithBoard Member
Nikki HenningBoard Member
Chad SmithSecretary
Lance AdamsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$218,904
Program Service Revenue
$2,747,020
Investment Income
$873
Other Revenue
$79,107
All Other Contributions
$218,904
Change in Net Assets
$-179,540
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,704,039
Other Expenses$1,521,405
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,593,084--$1,593,084
All Other Expenses$483,188--$483,188
Occupancy$120,000--$120,000
Payroll Taxes$110,955--$110,955
Other Expenses$94,847--$94,847
Insurance$60,630--$60,630
Depreciation Depletion$54,109--$54,109
Fees for Services Accounting-$11,084-$11,084
Office Expenses$6,110--$6,110
Fees for Services Legal-$5,906-$5,906
Advertising$1,024--$1,024
Interest$532--$532
Travel$372--$372
Total Functional Expenses$3,208,454$16,990$0$3,225,444
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$92,830
Fundraising Direct Expenses$13,723
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fall Festival$92,830$92,830$13,723$79,107
Total Events$92,830$92,830$13,723$79,107
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Salaries$107,754
Prepaid Membership$20,250
Assigned Certificates$9,375
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
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
Yes
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 6

“Organization made up of members.”

Form 990, Page 6, Part VI, Line 7A

“The board of brookhaven academy educational foundation, inc. Is voted on by the members of the foundation.”

Form 990, Page 6, Part VI, Line 11B

“The return was reviewed and approved by the board at a monthly meeting.”

Form 990, Page 6, Part VI, Line 12C

“Policies are enforced by the board.”

Form 990, Page 6, Part VI, Line 19

“No other documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Brookhaven Academy Educational
EIN
64-0934312
Phone
6018334041
Address
943 BROOKWAY BLVD EXT, BROOKHAVEN, MS 39601

Signing Officer

Name
Dr Clay Johnston
Title
Chairman
Phone
6018334041
Signed
2017-08-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Clay Johnston
Voting Board Members
12
Independent Board Members
12
Employees
72

Preparer

Firm
Lowery Payn and Leggett CPA
Address
207 S RAILROAD AVE, BROOKHAVEN, MS 39601-3331
Preparer
Stacy B Leggett CPA
Phone
6018331456
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“To operate a school for grades k - 12.”

Form 990, Part IX, Line 24E

“Ptl expense 79,123 0 0 uncollect pledges 67,412 0 0 booster expense 46,055 0 0 janitorial supplies 45,568 0 0 general expenses 44,352 0 0 repairs and maintenance 41,052 0 0 textbooks 37,636 0 0 bad debt uncoll tuition 32,892 0 0 miscellaneous 29,541 0 0 educational supplies 21,913 0 0 contract labor 13,109 0 0 dues 10,025 0 0 rent expense 7,995 0 0 telephone 3,453 0 0 bank fees 3,062 0 0 total 483,188 0 0”

Form 990, Part XI, Line 9

“Membership additions 33,850”

Raw XML AppendixShowing 400 of 494 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
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt058465
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt045903
IRS990/AccountsReceivableGrp/BOYAmt0424544
IRS990/AccountsReceivableGrp/EOYAmt0207467
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO OPERATE A SCHOOL FOR GRADES K - 12
IRS990/AdvertisingGrp/ProgramServicesAmt01024
IRS990/AdvertisingGrp/TotalAmt01024
IRS990/AllOtherContributionsAmt0218904
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0483188
IRS990/AllOtherExpensesGrp/TotalAmt0483188
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0BRITTANY LOFTON
IRS990/BooksInCareOfDetail/PhoneNum06018334041
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0943 BROOKWAY BLVD EXT
IRS990/BooksInCareOfDetail/USAddress/CityNm0BROOKHAVEN
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MS
IRS990/BooksInCareOfDetail/USAddress/ZIPCd039601
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0216011
IRS990/CashNonInterestBearingGrp/EOYAmt0271147
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0218904
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0873
IRS990/CYOtherExpensesAmt01521405
IRS990/CYOtherRevenueAmt079107
IRS990/CYProgramServiceRevenueAmt02747020
IRS990/CYRevenuesLessExpensesAmt0-179540
IRS990/CYSalariesCompEmpBnftPaidAmt01704039
IRS990/CYTotalExpensesAmt03225444
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03045904
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0401929
IRS990/DeferredRevenueGrp/EOYAmt0531661
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt054109
IRS990/DepreciationDepletionGrp/TotalAmt054109
IRS990/Desc0THE FOUNDATION IS OPERATING BROOKHAVEN ACADEMY, A SCHOOL THAT PROVIDES COLLEGE PREPARATORY EDUCATIONAL SERVICES TO STUDENTS IN GRADES K-12.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt072
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt011084
IRS990/FeesForServicesAccountingGrp/TotalAmt011084
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt05906
IRS990/FeesForServicesLegalGrp/TotalAmt05906
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt55.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt75.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt85.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt95.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt105.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt115.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt125.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt135.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/PersonNm0BRIAN EMORY
IRS990/Form990PartVIISectionAGrp/PersonNm1JASON CASE
IRS990/Form990PartVIISectionAGrp/PersonNm2LEAH SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm3JUAN SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm4DUSTY SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm5ANGIE JORDAN
IRS990/Form990PartVIISectionAGrp/PersonNm6DR RYAN CASE
IRS990/Form990PartVIISectionAGrp/PersonNm7JOSH SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm8NIKKI HENNING
IRS990/Form990PartVIISectionAGrp/PersonNm9HUGH FORTENBERRY
IRS990/Form990PartVIISectionAGrp/PersonNm10DR CLAY JOHNSTON
IRS990/Form990PartVIISectionAGrp/PersonNm11KOREY WHITE
IRS990/Form990PartVIISectionAGrp/PersonNm12CHAD SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm13LANCE ADAMS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt044642
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIR OF DEVEL
IRS990/Form990PartVIISectionAGrp/TitleTxt1HEADMASTER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt11VICE CHAIRMA
IRS990/Form990PartVIISectionAGrp/TitleTxt12SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt13TREASURER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingDirectExpensesAmt013723
IRS990/FundraisingGrossIncomeAmt092830
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt012
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt03059627
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt012
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt060630
IRS990/InsuranceGrp/TotalAmt060630
IRS990/InterestGrp/ProgramServicesAmt0532
IRS990/InterestGrp/TotalAmt0532
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0873
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0873
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt035
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0282788
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0210605
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0332193
IRS990/LandBldgEquipCostOrOtherBssAmt0614981
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO OPERATE A SCHOOL FOR GRADES K - 12.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01344379
IRS990/NetAssetsOrFundBalancesEOYAmt01213241
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt079107
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0120000
IRS990/OccupancyGrp/TotalAmt0120000
IRS990/OfficeExpensesGrp/ProgramServicesAmt06110
IRS990/OfficeExpensesGrp/TotalAmt06110
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01013120
IRS990/OtherAssetsTotalGrp/EOYAmt01013120
IRS990/OtherChangesInNetAssetsAmt033850
IRS990/OtherExpensesGrp/Desc0NET ASSETS RELEASED
IRS990/OtherExpensesGrp/Desc1SPORTS EXPENSE
IRS990/OtherExpensesGrp/Desc2CAFETERIA EXPENSE
IRS990/OtherExpensesGrp/Desc3UTILTIES
IRS990/OtherExpensesGrp/ProgramServicesAmt0294524
IRS990/OtherExpensesGrp/ProgramServicesAmt1206385
IRS990/OtherExpensesGrp/ProgramServicesAmt2182694
IRS990/OtherExpensesGrp/ProgramServicesAmt394847
IRS990/OtherExpensesGrp/TotalAmt0294524
IRS990/OtherExpensesGrp/TotalAmt1206385
IRS990/OtherExpensesGrp/TotalAmt2182694
IRS990/OtherExpensesGrp/TotalAmt394847
IRS990/OtherLiabilitiesGrp/BOYAmt0163608
IRS990/OtherLiabilitiesGrp/EOYAmt0137379
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01593084
IRS990/OtherSalariesAndWagesGrp/TotalAmt01593084
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt0110955
IRS990/PayrollTaxesGrp/TotalAmt0110955
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0620250
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0654100
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0DR CLAY JOHNSTON
IRS990/PriorPeriodAdjustmentsAmt014552
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/Desc1CAFETERIA REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2SPORTS
IRS990/ProgramServiceRevenueGrp/Desc3OTHER SCHOOL ACTIVITIES
IRS990/ProgramServiceRevenueGrp/Desc4BOOSTER CLUB
IRS990/ProgramServiceRevenueGrp/ExclusionAmt01936450
IRS990/ProgramServiceRevenueGrp/ExclusionAmt1274736
IRS990/ProgramServiceRevenueGrp/ExclusionAmt2226681
IRS990/ProgramServiceRevenueGrp/ExclusionAmt3183925
IRS990/ProgramServiceRevenueGrp/ExclusionAmt469465
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01936450
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1274736
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2226681
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3183925
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt469465
IRS990/ProgSrvcAccomActyOtherGrp/Desc0TO OPERATE A SCHOOL FOR GRADES K - 12.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt03208454
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0172642
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0262
IRS990/PYOtherExpensesAmt01537307
IRS990/PYOtherRevenueAmt071294
IRS990/PYProgramServiceRevenueAmt02927037
IRS990/PYRevenuesLessExpensesAmt0-56208
IRS990/PYSalariesCompEmpBnftPaidAmt01681686
IRS990/PYTotalExpensesAmt03227443
IRS990/PYTotalProfFndrsngExpnsAmt08450
IRS990/PYTotalRevenueAmt03171235
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-179540
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0104101
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0104257
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01013120
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0INVESTMENT IN BROOKHAVEN ACADEMY INC
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0332193
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0282788
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0614981
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0107754
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt120250
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt29375
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED SALARIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PREPAID MEMBERSHIP
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ASSIGNED CERTIFICATES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0332193
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01013120
IRS990ScheduleD/TotalLiabilityAmt0137379
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt013723
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FALL FESTIVAL
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt092830
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt092830
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt092830
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt092830
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt079107
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt013723
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt013723
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO OPERATE A SCHOOL FOR GRADES K - 12.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION MADE UP OF MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF BROOKHAVEN ACADEMY EDUCATIONAL FOUNDATION, INC. IS VOTED ON BY THE MEMBERS OF THE FOUNDATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE RETURN WAS REVIEWED AND APPROVED BY THE BOARD AT A MONTHLY MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4POLICIES ARE ENFORCED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PTL EXPENSE 79,123 0 0 UNCOLLECT PLEDGES 67,412 0 0 BOOSTER EXPENSE 46,055 0 0 JANITORIAL SUPPLIES 45,568 0 0 GENERAL EXPENSES 44,352 0 0 REPAIRS AND MAINTENANCE 41,052 0 0 TEXTBOOKS 37,636 0 0 BAD DEBT UNCOLL TUITION 32,892 0 0 MISCELLANEOUS 29,541 0 0 EDUCATIONAL SUPPLIES 21,913 0 0 CONTRACT LABOR 13,109 0 0 DUES 10,025 0 0 RENT EXPENSE 7,995 0 0 TELEPHONE 3,453 0 0 BANK FEES 3,062 0 0 TOTAL 483,188 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7MEMBERSHIP ADDITIONS 33,850
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0640508669
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C CORP
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0MS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0RENTAL
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0BROOKHAVEN ACADEMY INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine2Txt0BROOKHAVEN ACADEMY INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0943 BROOKWAY BLVD EXT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine2Txt0943 BROOKWAY BLVD EXT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0BROOKHAVEN
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0MS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd039601
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,928,184
Liabilities
$714,943
Net assets
$1,213,241
Revenue
$3,045,904
Expenses
$3,225,444
Net income
-$179,540
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.66$1.95$5.71$6.06$5.40$0.66
2024Detailed filing. Detailed filing data is available for this year.$6.48$1.42$5.06$5.69$4.74$0.95
2022Detailed filing. Detailed filing data is available for this year.$4.53$1.39$3.15$6.49$5.83$0.66
2021Detailed filing. Detailed filing data is available for this year.$3.66$1.18$2.49$4.64$3.76$0.88
2020Detailed filing. Detailed filing data is available for this year.$3.06$1.45$1.61$3.54$3.74$0.19
2019Detailed filing. Detailed filing data is available for this year.$2.76$0.96$1.80$3.87$3.57$0.30
2018Detailed filing. Detailed filing data is available for this year.$2.21$0.75$1.46$3.72$3.54$0.18
2017Detailed filing. Detailed filing data is available for this year.$1.93$0.71$1.21$3.05$3.23$0.18
2016Detailed filing. Detailed filing data is available for this year.$1.97$0.62$1.34$3.17$3.23$0.06
2015Summary only. Only limited summary data is available for this year.$2.03$0.80$1.23$3.55$3.19$0.36
2014Summary only. Only limited summary data is available for this year.$1.52$0.67$0.84$3.24$3.36$0.12
2013Summary only. Only limited summary data is available for this year.$1.38$0.45$0.93$2.94$2.88$0.07
2012Summary only. Only limited summary data is available for this year.$1.33$0.54$0.78$2.87$2.68$0.19