Civic Intelligence

Global Scholars Academy (Gsa)

EIN 74-3203527 • 501(c)3 • Durham, NC

Profile

Operation of a public charter school.

311 Dowd StreetDurham, NC 27701

www.globalscholarsacademy.org

Siviq Scores

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

Liabilities / Assets

36th percentile

0.02x

Higher debt load relative to assets than 36% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

25th percentile

0.01x

Higher debt load relative to revenue than 25% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

62nd percentile

11%

Higher net margin than 62% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

91st percentile

57%

Faster asset growth than 91% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

37th percentile

1.0%

Faster revenue growth than 37% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets36th percentile

Assets

Down

$1,104,060

Down $210,092 (-16%) from 2023

Liabilities

Up

$25,848

Up $3,897 (+18%) from 2023

Net Assets

Down

$1,078,212

Down $213,989 (-17%) from 2023

Operations
Liabilities / Revenue25th percentileNet Margin62nd percentile

Revenue

Down

$3,306,946

Down $953,865 (-22%) from 2023

Expenses

Down

$3,520,935

Down $273,207 (-7.2%) from 2023

Net Income

Down

-$213,989

Down $680,658 (-146%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth91st percentile

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

$1.5M$1.0M$500K$0Assets 2014: $170,084Liabilities 2014: $64,254Net Assets 2014: $105,8302014Assets 2015: $180,088Liabilities 2015: $18,257Net Assets 2015: $161,8312015Assets 2016: $621,330Liabilities 2016: $3,137Net Assets 2016: $618,1932016Assets 2017: $879,112Liabilities 2017: $11,183Net Assets 2017: $867,9292017Assets 2018: $683,439Liabilities 2018: $9,468Net Assets 2018: $673,9712018Assets 2019: $662,809Liabilities 2019: $24,305Net Assets 2019: $638,5042019Assets 2020: $815,248Liabilities 2020: $405,938Net Assets 2020: $409,3102020Assets 2021: $554,503Liabilities 2021: $16,810Net Assets 2021: $537,6932021Assets 2022: $837,075Liabilities 2022: $11,543Net Assets 2022: $825,5322022Assets 2023: $1,314,152Liabilities 2023: $21,951Net Assets 2023: $1,292,2012023Assets 2024: $1,104,060Liabilities 2024: $25,848Net Assets 2024: $1,078,2122024

Highlighted filing

2024

Assets$1,104,060
Liabilities$25,848
Net Assets$1,078,212
Open 2024 Filing

Operations Trend

Revenue Growth37th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2014: $1,440,301Expenses 2014: $1,623,524Net Income 2014: -$183,2232014Revenue 2015: $2,042,607Expenses 2015: $1,986,606Net Income 2015: $56,0012015Revenue 2016: $2,958,232Expenses 2016: $2,501,870Net Income 2016: $456,3622016Revenue 2017: $3,077,017Expenses 2017: $2,827,281Net Income 2017: $249,7362017Revenue 2018: $2,748,137Expenses 2018: $2,942,095Net Income 2018: -$193,9582018Revenue 2019: $2,938,944Expenses 2019: $2,974,411Net Income 2019: -$35,4672019Revenue 2020: $3,021,270Expenses 2020: $3,250,464Net Income 2020: -$229,1942020Revenue 2021: $3,515,809Expenses 2021: $3,387,426Net Income 2021: $128,3832021Revenue 2022: $4,220,221Expenses 2022: $3,932,382Net Income 2022: $287,8392022Revenue 2023: $4,260,811Expenses 2023: $3,794,142Net Income 2023: $466,6692023Revenue 2024: $3,306,946Expenses 2024: $3,520,935Net Income 2024: -$213,9892024

Highlighted filing

2024

Revenue$3,306,946
Expenses$3,520,935
Net Income-$213,989
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,104,060
Liabilities
$25,848
Net assets
$1,078,212
Revenue
$3,306,946
Expenses
$3,520,935
Net income
-$213,989
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.10$0.03$1.08$3.31$3.52$0.21
2023Detailed filing. Detailed filing data is available for this year.$1.31$0.02$1.29$4.26$3.79$0.47
2022Detailed filing. Detailed filing data is available for this year.$0.84$0.01$0.83$4.22$3.93$0.29
2021Detailed filing. Detailed filing data is available for this year.$0.55$0.02$0.54$3.52$3.39$0.13
2020Detailed filing. Detailed filing data is available for this year.$0.82$0.41$0.41$3.02$3.25$0.23
2019Detailed filing. Detailed filing data is available for this year.$0.66$0.02$0.64$2.94$2.97$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.68$0.01$0.67$2.75$2.94$0.19
2017Detailed filing. Detailed filing data is available for this year.$0.88$0.01$0.87$3.08$2.83$0.25
2016Detailed filing. Detailed filing data is available for this year.$0.62$0.00$0.62$2.96$2.50$0.46
2015Detailed filing. Detailed filing data is available for this year.$0.18$0.02$0.16$2.04$1.99$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.17$0.06$0.11$1.44$1.62$0.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Feb 13, 2025
Return Version
2023v6.0
Gross Receipts
$3,306,946
Mission and Program Overview

Mission

Operation of a public charter school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,085,266$853,597▼ $231,669
Land, Buildings, and Equipment, Net$209,740$184,782▼ $24,958
Pledges and Grants Receivable$17,883$65,681▲ $47,798
Accounts Receivable$1,263--
Total Assets$1,314,152$1,104,060▼ $210,092
Liabilities
Accounts Payable and Accrued Expenses$21,951$25,848▲ $3,897
Total Liabilities$21,951$25,848▲ $3,897
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,292,201$1,078,212▼ $213,989
Total Net Assets Fund Balance$1,292,201$1,078,212▼ $213,989
Total Liabilities and Net Assets / Fund Balance$1,314,152$1,104,060▼ $210,092

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$184,782$398,952$583,734
Compensation and Service Providers
Top Officer Pay54th percentile

Board Members and Trustees

NameTitle
Rev Kenneth HammondBoard Chair
Dorothy Hariston MitchellVice Chairperson
Shelton McCray GoreBoard Member
Tammie HallBoard Member
Dr Tawanna AllenBoard Secretary
Mr William SmithBoard Treasurer
Trixie BrooksExecutive Director
Revenue and Support

Revenue Composition

Contributions and Grants
$756,958
Program Service Revenue
$2,549,988
Investment Income
$0
Other Revenue
$0
All Other Contributions
$7,698
Change in Net Assets
$-213,989

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,306,946
Total Revenue per Audited Statements
$3,306,946
Total Revenue per Form 990
$3,306,946
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,648,666
Other Expenses$872,269
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,085,594$181,038-$2,266,632
Other Employee Benefits$176,368$16,707-$193,075
Payroll Taxes$161,846$16,889-$178,735
Occupancy$94,067$23,517-$117,583
Depreciation Depletion$30,460--$30,460
Other Expenses$18,693$926-$19,619
Insurance-$15,337-$15,337
Pension Plan Contributions$10,224--$10,224
Fees for Services Accounting-$8,055-$8,055
Advertising-$1,330-$1,330
Fees for Services Legal-$903-$903
Total Functional Expenses$3,090,276$430,660$0$3,520,935

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,520,935
Total Expenses per Audited Statements$3,520,935
Total Expenses per Form 990$3,520,935
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
Yes
Other officer compensation reviewed
Yes
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 B, Line 11B

“The board treasurer reviews 990 and reports to the board of directors prior to filing.”

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

“Each board member is required to execute a conflict of interest statement, confidentiality agreement and nepotism policy annually. Any potential conflicts are reviewed and resolved by the board of directors.”

Form 990, Part VI, Section B, Line 15A

“Compensation for top officials is approved by the board of directors and is based on review of area comparability data and the experience and expertise of the individuals.”

Form 990, Part VI, Section B, Line 15B

“Compensation for key employees is approved by the board of directors and is based on review of area comparability data and the experience and expertise of the individuals. There are no officers on the board of directors receiving compensation.”

Form 990, Part VI, Section C, Line 19

“Governing documents, school policies and financial statements are available for viewing by the public at the Schools office upon request.”

Filing and Contact Details

Filer

Filer Name
Global Scholars Academy (GSA)
EIN
74-3203527
Phone
9196825903
Address
311 Dowd Street, Durham, NC 27701

Signing Officer

Name
Kenneth R Hammond
Title
Board Chair
Phone
9196825903
Signed
2025-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kenneth R Hammond
Formed
2007
Legal Domicile
Nc
Voting Board Members
6
Independent Board Members
6
Employees
97
Volunteers
6

Preparer

Firm
Rebekah Barr CPA PC
Address
2505-B Nash Street NW, Wilson, NC 27896
Preparer
Rebekah T Barr
Phone
2522946920
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/QuidProQuoContriDisclInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0184782
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0398952
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0583734
IRS990ScheduleD/ExpensesSubtotalAmt03520935
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueSubtotalAmt03306946
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0184782
IRS990ScheduleD/TotalExpensesPerForm990Amt03520935
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IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
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IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
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IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0North Carolina charter schools are funded by the State and Local governments. The School also receives various federal grants
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc06a
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The board treasurer reviews 990 and reports to the board of directors prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Each board member is required to execute a conflict of interest statement, confidentiality agreement and nepotism policy annually. Any potential conflicts are reviewed and resolved by the board of directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Compensation for top officials is approved by the board of directors and is based on review of area comparability data and the experience and expertise of the individuals.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compensation for key employees is approved by the board of directors and is based on review of area comparability data and the experience and expertise of the individuals. There are no officers on the board of directors receiving compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Governing documents, school policies and financial statements are available for viewing by the public at the Schools office upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03090276
IRS990/TotalFunctionalExpensesGrp/TotalAmt03520935
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt025848
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IRS990/TotalLiabilitiesGrp/EOYAmt025848
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01292201
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01078212
IRS990/TotalProgramServiceExpensesAmt03090276
IRS990/TotalProgramServiceRevenueAmt02549988
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03306946
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01314152
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01104060
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0311 Dowd Street
IRS990/USAddress/CityNm0Durham
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd027701
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0www.globalscholarsacademy.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Kenneth R Hammond
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Board Chair
ReturnHeader/BusinessOfficerGrp/PhoneNum09196825903
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Global Scholars Academy (GSA)
ReturnHeader/Filer/BusinessNameControlTxt0GLOB
ReturnHeader/Filer/EIN0743203527
ReturnHeader/Filer/PhoneNum09196825903
ReturnHeader/Filer/USAddress/AddressLine1Txt0311 Dowd Street
ReturnHeader/Filer/USAddress/CityNm0Durham
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd027701
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271832948
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Rebekah Barr CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02505-B Nash Street NW
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Wilson
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd027896
ReturnHeader/PreparerPersonGrp/PhoneNum02522946920
ReturnHeader/PreparerPersonGrp/PreparationDt02025-02-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Rebekah T Barr
ReturnHeader/ReturnTs02025-02-13T03:54:31-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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