Civic Intelligence

St. James Day School

990 • Fiscal year 2020 • EIN 75-0829385

Jul 01, 2019 to Jun 30, 2020 • Filed on Jan 18, 2022

5501 N State LineTexarkana, TX 75503

(903) 793-5554

Siviq Scores

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

Liabilities / Assets

64th percentile

0.22x

Higher debt load relative to assets than 64% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

70th percentile

0.32x

Higher debt load relative to revenue than 70% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

23rd percentile

-9.5%

Higher net margin than 23% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

9th percentile

-9.6%

Faster asset growth than 9% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

45th percentile

-1.4%

Faster revenue growth than 45% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$2,102,600

Up $280,416 (+15%) from 2019

Net Assets

Up

$2,013,801

Up $457,114 (+29%) from 2019

Liabilities

Down

$88,799

Down $176,698 (-67%) from 2019

Revenue

Up

$1,289,391

Up $158,293 (+14%) from 2019

Expenses

Up

$1,274,509

Up $172,175 (+16%) from 2019

Net Income

Down

$14,882

Down $13,882 (-48%) from 2019

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,047,138Liabilities 2011: $178,594Net Assets 2011: $868,5442011Assets 2012: $1,095,643Liabilities 2012: $183,643Net Assets 2012: $912,0002012Assets 2013: $1,595,244Liabilities 2013: $252,120Net Assets 2013: $1,343,1242013Assets 2014: $1,746,081Liabilities 2014: $269,562Net Assets 2014: $1,476,5192014Assets 2015: $1,431,464Liabilities 2015: $131,192Net Assets 2015: $1,300,2722015Assets 2016: $1,796,501Liabilities 2016: $334,634Net Assets 2016: $1,461,8672016Assets 2017: $1,804,548Liabilities 2017: $300,648Net Assets 2017: $1,503,9002017Assets 2018: $1,802,778Liabilities 2018: $274,855Net Assets 2018: $1,527,9232018Assets 2019: $1,822,184Liabilities 2019: $265,497Net Assets 2019: $1,556,6872019Assets 2020: $2,102,600Liabilities 2020: $88,799Net Assets 2020: $2,013,8012020Assets 2021: $2,140,635Liabilities 2021: $76,703Net Assets 2021: $2,063,9322021Assets 2022: $1,726,257Liabilities 2022: $80,787Net Assets 2022: $1,645,4702022Assets 2023: $1,547,996Liabilities 2023: $93,051Net Assets 2023: $1,454,9452023

Highlighted filing

2020

Assets$2,102,600
Liabilities$88,799
Net Assets$2,013,801

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $1,089,1912011Revenue 2012: $1,210,683Expenses 2012: $1,167,227Net Income 2012: $43,4562012Revenue 2013: $1,201,904Expenses 2013: $1,203,105Net Income 2013: -$1,2012013Revenue 2014: $1,366,897Expenses 2014: $1,233,502Net Income 2014: $133,3952014Revenue 2015: $1,234,463Expenses 2015: $1,134,091Net Income 2015: $100,3722015Revenue 2016: $1,360,668Expenses 2016: $1,199,073Net Income 2016: $161,5952016Revenue 2017: $1,164,536Expenses 2017: $1,122,503Net Income 2017: $42,0332017Revenue 2018: $1,105,434Expenses 2018: $1,081,411Net Income 2018: $24,0232018Revenue 2019: $1,131,098Expenses 2019: $1,102,334Net Income 2019: $28,7642019Revenue 2020: $1,289,391Expenses 2020: $1,274,509Net Income 2020: $14,8822020Revenue 2021: $1,417,733Expenses 2021: $1,367,602Net Income 2021: $50,1312021Revenue 2022: $1,149,821Expenses 2022: $1,467,978Net Income 2022: -$318,1572022Revenue 2023: $1,241,079Expenses 2023: $1,473,465Net Income 2023: -$232,3862023

Highlighted filing

2020

Revenue$1,289,391
Expenses$1,274,509
Net Income$14,882
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Jan 18, 2022
Return Version
2019v5.0
Gross Receipts
$1,289,391
Mission and Program Overview

Mission

The mission of the school is to provide excellence in education by setting high academic standards that stimulate growth in each student while fostering physical, social, emotional and spiritual development.

The mission of the school is to provide excellence in education by setting high academic standards that stimulate growth in each student while fostering physical, social, emotional, and spiritual development.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$870,275$669,536▼ $200,739
Investments Other Securities-$563,593-
Savings and Temporary Cash Investments-$448,286-
Cash and Non-Interest-Bearing Accounts$805,093$368,288▼ $436,805
Accounts Receivable$143,489$52,897▼ $90,592
Prepaid Expenses and Deferred Charges$3,327--
Total Assets$1,822,184$2,102,600▲ $280,416
Liabilities
Deferred Revenue$249,713$78,727▼ $170,986
Accounts Payable and Accrued Expenses$15,000$10,072▼ $4,928
Other Liabilities$784--
Total Liabilities$265,497$88,799▼ $176,698
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,009,999$1,334,326▲ $324,327
Net Assets With Donor Restrictions$546,688$679,475▲ $132,787
Total Net Assets Fund Balance$1,556,687$2,013,801▲ $457,114
Total Liabilities and Net Assets / Fund Balance$1,822,184$2,102,600▲ $280,416

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,249,416-$2,249,416
Equipment$127,050-$127,050
Land$1,500-$1,500
Other Land Buildings$-1,708,430$1,708,430-
Other Securities$563,593--
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$179,506
Program Service Revenue
$1,097,955
Investment Income
$11,930
Other Revenue
$0
All Other Contributions
$6,906
Change in Net Assets
$14,882
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$887,343
Other Expenses$387,166
Total Fundraising Expense$14,607
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$854,000$33,343-$887,343
Occupancy$132,522$23,386-$155,908
Office Expenses$66,054$2,661-$68,715
Depreciation Depletion$41,947$7,404-$49,351
Advertising$7,850$413$14,607$22,870
Information Technology$15,372--$15,372
Other Expenses$12,802$1,902-$14,704
Travel$990--$990
Conferences and Meetings$862--$862
Total Functional Expenses$1,190,793$69,109$14,607$1,274,509
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
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 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
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 11B

The form 990 is provided to the head of schools and board president, who will provide copies of the form 990 to the board of trustees for a final review before filing of the return.

Form 990, Page 6, Part VI, Line 15A

Approved by the board of trustees

Form 990, Page 6, Part VI, Line 19

Governing documents such as tax filings and financial statements are made available to the public upon request

Filing and Contact Details

Filer

Filer Name
St James Day School
EIN
75-0829385
Phone
9037935554
Address
5501 N STATE LINE, TEXARKANA, TX 75503

Signing Officer

Name
Monica Bruner
Title
President
Phone
9037935554
Signed
2022-01-18

Organization Details

Principal Officer
Monica Bruner
Formed
1948
Legal Domicile
TX
Voting Board Members
13
Independent Board Members
13
Employees
35

Preparer

Firm
Grier Reeves & Lawley Pc
Address
3424 TEXAS BOULEVARD, TEXARKANA, TX 75503
Preparer
Renda Stuart
Phone
9037935695
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item B

Amended return required to correct revenue and expenses previously reported.

Form 990, Part XI, Line 9

Record endowment fund received in prior year 546,642 contributions received but not recorded in py's 160,916 write-off accounts receivable -49,177 depreciation expense not recognized in prior years -52,173 adjust net assets w/o restictions at beg. Of year -163,976 total 442,232

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IRS990/ProgramServiceRevenueGrp/Desc1FUNDRAISING & OTHER CONTRIBUT
IRS990/ProgramServiceRevenueGrp/Desc2AUXILIARY PROGRAMS
IRS990/ProgramServiceRevenueGrp/Desc3STUDENT ACTIVITIES
IRS990/ProgramServiceRevenueGrp/Desc4OTHER
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0870499
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1103836
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt275332
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt329920
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt418368
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0870499
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1103836
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt275332
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt329920
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt418368
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt09773
IRS990/PYOtherExpensesAmt02277
IRS990/PYProgramServiceRevenueAmt01121325
IRS990/PYRevenuesLessExpensesAmt0303942
IRS990/PYSalariesCompEmpBnftPaidAmt0824879
IRS990/PYTotalExpensesAmt0827156
IRS990/PYTotalRevenueAmt01131098
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt014882
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01097955
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0448286
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt02249416
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02249416
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0127050
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0127050
IRS990ScheduleD/LandGrp/BookValueAmt01500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01500
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0-1708430
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01708430
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0563593
IRS990ScheduleD/OtherSecuritiesGrp/Desc0ARTHUR TEMPLE ENDOWMENT FUND
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0669536
IRS990ScheduleD/TotalBookValueSecuritiesAmt0563593
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
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THROUGH BROCHURES, STUDENT HANDBOOK AND OTHER
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AMENDED RETURN REQUIRED TO CORRECT REVENUE AND EXPENSES PREVIOUSLY REPORTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PROVIDED TO THE HEAD OF SCHOOLS AND BOARD PRESIDENT, WHO WILL PROVIDE COPIES OF THE FORM 990 TO THE BOARD OF TRUSTEES FOR A FINAL REVIEW BEFORE FILING OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2APPROVED BY THE BOARD OF TRUSTEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS SUCH AS TAX FILINGS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4RECORD ENDOWMENT FUND RECEIVED IN PRIOR YEAR 546,642 CONTRIBUTIONS RECEIVED BUT NOT RECORDED IN PY'S 160,916 WRITE-OFF ACCOUNTS RECEIVABLE -49,177 DEPRECIATION EXPENSE NOT RECOGNIZED IN PRIOR YEARS -52,173 ADJUST NET ASSETS W/O RESTICTIONS AT BEG. OF YEAR -163,976 TOTAL 442,232
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0TX
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01822184
IRS990/TotalAssetsEOYAmt02102600
IRS990/TotalAssetsGrp/BOYAmt01822184
IRS990/TotalAssetsGrp/EOYAmt02102600
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0179506
IRS990/TotalEmployeeCnt035
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt014607
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt069109
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01190793
IRS990/TotalFunctionalExpensesGrp/TotalAmt01274509
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0265497
IRS990/TotalLiabilitiesEOYAmt088799
IRS990/TotalLiabilitiesGrp/BOYAmt0265497
IRS990/TotalLiabilitiesGrp/EOYAmt088799
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01556687
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02013801
IRS990/TotalProgramServiceExpensesAmt01190793
IRS990/TotalProgramServiceRevenueAmt01097955
IRS990/TotalRevenueGrp/ExclusionAmt011930
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01097955
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01289391
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01822184
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02102600
IRS990/TravelGrp/ProgramServicesAmt0990
IRS990/TravelGrp/TotalAmt0990
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05501 N STATE LINE
IRS990/USAddress/CityNm0TEXARKANA
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd075503
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0WWW.STJAMES.TXK.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-05-20 13:21:51Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MONICA BRUNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09037935554
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-01-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ST JAMES DAY SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0STJA
ReturnHeader/Filer/EIN0750829385

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.55$0.09$1.45$1.24$1.47$0.23
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.73$0.08$1.65$1.15$1.47$0.32
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.14$0.08$2.06$1.42$1.37$0.05
2020Detailed filing. Detailed filing data is available for this year.$2.10$0.09$2.01$1.29$1.27$0.01
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.82$0.27$1.56$1.13$1.10$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.27$1.53$1.11$1.08$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.30$1.50$1.16$1.12$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.33$1.46$1.36$1.20$0.16
2015Detailed filing. Detailed filing data is available for this year.$1.43$0.13$1.30$1.23$1.13$0.10
2014Detailed filing. Detailed filing data is available for this year.$1.75$0.27$1.48$1.37$1.23$0.13
2013Summary only. Only limited summary data is available for this year.$1.60$0.25$1.34$1.20$1.20$0.00
2012Summary only. Only limited summary data is available for this year.$1.10$0.18$0.91$1.21$1.17$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.18$0.87$1.09