Civic Intelligence

Selah Academy Inc.

990 • Fiscal year 2017 • EIN 68-0602870

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 15, 2018

1991 W 39th Court 2nd FloorGary, IN 46408

(219) 980-7944

Siviq Scores

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

Liabilities / Assets

96th percentile

1.55x

Higher debt load relative to assets than 96% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

89th percentile

0.28x

Higher debt load relative to revenue than 89% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

21st percentile

-12%

Higher net margin than 21% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

80th percentile

$11,420

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

10th percentile

-43%

Faster asset growth than 10% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

32nd percentile

-11%

Faster revenue growth than 32% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$73,909

Down $56,708 (-43%) from 2016

Net Assets

Down

-$40,933

Down $49,878 (-558%) from 2016

Liabilities

Down

$114,842

Down $6,830 (-5.6%) from 2016

Revenue

Down

$412,147

Down $50,703 (-11%) from 2016

Expenses

Up

$462,025

Up $7,354 (+1.6%) from 2016

Net Income

Down

-$49,878

Down $58,057 (-710%) from 2016

Historical Trend

Balance Sheet Trend

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

$400K$200K$0-$200KAssets 2011: $326,551Liabilities 2011: $45,614Net Assets 2011: $280,9372011Assets 2012: $262,845Liabilities 2012: $0Net Assets 2012: $262,8452012Assets 2013: $160,922Liabilities 2013: $53,700Net Assets 2013: $107,2222013Assets 2014: $110,246Liabilities 2014: $43,513Net Assets 2014: $66,7332014Assets 2016: $130,617Liabilities 2016: $121,672Net Assets 2016: $8,9452016Assets 2017: $73,909Liabilities 2017: $114,842Net Assets 2017: -$40,9332017Assets 2018: $64,886Liabilities 2018: $92,008Net Assets 2018: -$27,1222018Assets 2019: $47,812Liabilities 2019: $84,944Net Assets 2019: -$37,1322019Assets 2020: $18,214Liabilities 2020: $195,617Net Assets 2020: -$177,4032020Assets 2021: $13,655Liabilities 2021: $180,336Net Assets 2021: -$166,6812021Assets 2022: $12,470Liabilities 2022: $168,549Net Assets 2022: -$156,0792022Assets 2023: $30,008Liabilities 2023: $154,304Net Assets 2023: -$124,2962023Assets 2024: $20,416Liabilities 2024: $135,215Net Assets 2024: -$114,7992024

Highlighted filing

2017

Assets$73,909
Liabilities$114,842
Net Assets-$40,933

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $491,716Expenses 2011: $568,537Net Income 2011: -$76,8212011Revenue 2012: $682,112Expenses 2012: $678,929Net Income 2012: $3,1832012Revenue 2013: $603,589Expenses 2013: $690,887Net Income 2013: -$87,2982013Revenue 2014: $568,819Expenses 2014: $609,308Net Income 2014: -$40,4892014Revenue 2016: $462,850Expenses 2016: $454,671Net Income 2016: $8,1792016Revenue 2017: $412,147Expenses 2017: $462,025Net Income 2017: -$49,8782017Revenue 2018: $234,543Expenses 2018: $220,732Net Income 2018: $13,8112018Revenue 2019: $170,587Expenses 2019: $180,597Net Income 2019: -$10,0102019Revenue 2020: -$3,828Expenses 2020: $136,443Net Income 2020: -$140,2712020Revenue 2021: $41,640Expenses 2021: $30,918Net Income 2021: $10,7222021Revenue 2022: $96,667Expenses 2022: $86,065Net Income 2022: $10,6022022Revenue 2023: $167,460Expenses 2023: $135,677Net Income 2023: $31,7832023Revenue 2024: $286,789Expenses 2024: $277,292Net Income 2024: $9,4972024

Highlighted filing

2017

Revenue$412,147
Expenses$462,025
Net Income-$49,878
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 15, 2018
Return Version
2017v2.2
Gross Receipts
$412,147
Mission and Program Overview

Mission

To provide alternative educational therapeutic programs for students k-10th grade. Our mission is to empower, monitor and self-correct negative behavior by students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$70,341$58,314▼ $12,027
Accounts Receivable$50,238$10,195▼ $40,043
Cash and Non-Interest-Bearing Accounts$4,638$0▼ $4,638
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$130,617$73,909▼ $56,708
Other Assets Total$5,400$5,400→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$67,548$57,572▼ $9,976
Accounts Payable and Accrued Expenses$54,124$57,270▲ $3,146
Total Liabilities$121,672$114,842▼ $6,830
Net Assets / Fund Balance
Unrestricted Net Assets$8,945$-40,933▼ $49,878
Total Net Assets Fund Balance$8,945$-40,933▼ $49,878
Total Liabilities and Net Assets / Fund Balance$130,617$73,909▼ $56,708

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$40,607$106,756$147,363
Leasehold Improvements$17,707$76,804$94,511
Other Land Buildings-$11,024$11,024
Other Assets Org$5,400--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lawrence RuffinExecutive DirectorFT$11,420$11,420

Board Members and Trustees

NameTitle
Janice PetersonDirector
Lisa NorwoodDirector
Sheila King-comerDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$412,147
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-49,878
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$355,653
Salaries, Compensation, and Employee Benefits$106,372
Total Fundraising Expense$1,325
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$86,005--$86,005
Occupancy$49,125$5,457$1$54,583
All Other Expenses$11,061$28,598$180$39,839
Other Expenses$27,884$18,345-$18,345
Insurance$1,690$15,210-$16,900
Depreciation Depletion$10,824$1,203-$12,027
Current Officers, Directors, Trustees, and Key Employees-$11,420-$11,420
Payroll Taxes$8,947--$8,947
Fees for Services Accounting-$8,061-$8,061
Interest$8,017--$8,017
Office Expenses$633$5,700-$6,333
Advertising--$1,144$1,144
Total Functional Expenses$356,856$103,844$1,325$462,025
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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, Line 11B: Form 990 Review Process

The executive director reviews the tax return before filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

When board members agree to serve, they are informed of the conflict of interest policy.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Documents are available upon request from the office.

Filing and Contact Details

Filer

Filer Name
Selah Academy Inc
EIN
68-0602870
Phone
2199807944
Address
1991 W 39TH COURT 2ND FLOOR, GARY, IN 46408

Signing Officer

Name
Lawrence Ruffin
Title
Executive Director
Signed
2018-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
2005
Legal Domicile
In
Voting Board Members
4
Independent Board Members
4
Employees
6

Preparer

Firm
Kamp & Boer PC
Address
920 W US HIGHWAY 30, SCHERERVILLE, IN 46375-1551
Preparer
John R Kamp
Phone
2198644300
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0412147
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0462850
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0421232
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0568819
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0603589
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02468637
IRS990ScheduleA/TotalSupportAmt02468637
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt040607
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0106756
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0147363
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt017707
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt076804
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt094511
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt05400
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSIT
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt011024
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt011024
IRS990ScheduleD/TotalBookValueLandBuildingsAmt058314
IRS990ScheduleD/TotalBookValueOtherAssetsAmt05400
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR REVIEWS THE TAX RETURN BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WHEN BOARD MEMBERS AGREE TO SERVE, THEY ARE INFORMED OF THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE AVAILABLE UPON REQUEST FROM THE OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0130617
IRS990/TotalAssetsEOYAmt073909
IRS990/TotalAssetsGrp/BOYAmt0130617
IRS990/TotalAssetsGrp/EOYAmt073909
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01325
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0103844
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0356856
IRS990/TotalFunctionalExpensesGrp/TotalAmt0462025
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0121672
IRS990/TotalLiabilitiesEOYAmt0114842
IRS990/TotalLiabilitiesGrp/BOYAmt0121672
IRS990/TotalLiabilitiesGrp/EOYAmt0114842
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt08945
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-40933
IRS990/TotalProgramServiceExpensesAmt0356856
IRS990/TotalProgramServiceRevenueAmt0412147
IRS990/TotalReportableCompFromOrgAmt011420
IRS990/TotalRevenueGrp/ExclusionAmt0412147
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0412147
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0130617
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt073909
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt08945
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-40933
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LAWRENCE RUFFIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SELAH ACADEMY INC
ReturnHeader/Filer/BusinessNameControlTxt0SELA
ReturnHeader/Filer/EIN0680602870
ReturnHeader/Filer/PhoneNum02199807944
ReturnHeader/Filer/USAddress/AddressLine1Txt01991 W 39TH COURT 2ND FLOOR
ReturnHeader/Filer/USAddress/CityNm0GARY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046408
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464525589
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Kamp & Boer PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0920 W US HIGHWAY 30
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SCHERERVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0463751551
ReturnHeader/PreparerPersonGrp/PhoneNum02198644300
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0John R Kamp
ReturnHeader/ReturnTs02018-11-15T14:32:09-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.20$1.35$1.15$2.87$2.77$0.09
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.30$1.54$1.24$1.67$1.36$0.32
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.12$1.69$1.56$0.97$0.86$0.11
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.14$1.80$1.67$0.42$0.31$0.11
2020Detailed filing. Detailed filing data is available for this year.$0.18$1.96$1.77$0.04$1.36$1.40
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.48$0.85$0.37$1.71$1.81$0.10
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.92$0.27$2.35$2.21$0.14
2017Detailed filing. Detailed filing data is available for this year.$0.74$1.15$0.41$4.12$4.62$0.50
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.31$1.22$0.09$4.63$4.55$0.08
2014Detailed filing. Detailed filing data is available for this year.$1.10$0.44$0.67$5.69$6.09$0.40
2013Detailed filing. Detailed filing data is available for this year.$1.61$0.54$1.07$6.04$6.91$0.87
2012Summary only. Only limited summary data is available for this year.$2.63$0.00$2.63$6.82$6.79$0.03
2011Summary only. Only limited summary data is available for this year.$3.27$0.46$2.81$4.92$5.69$0.77