Civic Intelligence

St. James Day School

990 • Fiscal year 2022 • EIN 75-0829385

Jul 01, 2021 to Jun 30, 2022 • Filed on Jan 11, 2023

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

46th percentile

0.05x

Higher debt load relative to assets than 46% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

47th percentile

0.07x

Higher debt load relative to revenue than 47% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

12th percentile

-28%

Higher net margin than 12% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

8th percentile

-19%

Faster asset growth than 8% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

19th percentile

-19%

Faster revenue growth than 19% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$1,726,257

Down $414,378 (-19%) from 2021

Net Assets

Down

$1,645,470

Down $418,462 (-20%) from 2021

Liabilities

Up

$80,787

Up $4,084 (+5.3%) from 2021

Revenue

Down

$1,149,821

Down $267,912 (-19%) from 2021

Expenses

Up

$1,467,978

Up $100,376 (+7.3%) from 2021

Net Income

Down

-$318,157

Down $368,288 (-735%) from 2021

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

2022

Assets$1,726,257
Liabilities$80,787
Net Assets$1,645,470

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

2022

Revenue$1,149,821
Expenses$1,467,978
Net Income-$318,157
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Jan 11, 2023
Return Version
2021v4.0
Gross Receipts
$1,149,821
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$658,359$608,531▼ $49,828
Investments Other Securities$681,916$581,611▼ $100,305
Savings and Temporary Cash Investments$258,496$258,911▲ $415
Cash and Non-Interest-Bearing Accounts$498,546$251,864▼ $246,682
Accounts Receivable$39,117$25,340▼ $13,777
Prepaid Expenses and Deferred Charges$4,201--
Total Assets$2,140,635$1,726,257▼ $414,378
Liabilities
Deferred Revenue$47,788$64,923▲ $17,135
Accounts Payable and Accrued Expenses$28,915$15,864▼ $13,051
Total Liabilities$76,703$80,787▲ $4,084
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,269,043$960,617▼ $308,426
Net Assets With Donor Restrictions$794,889$684,853▼ $110,036
Total Net Assets Fund Balance$2,063,932$1,645,470▼ $418,462
Total Liabilities and Net Assets / Fund Balance$2,140,635$1,726,257▼ $414,378

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$552,218$1,475,929$2,028,147
Other Land Buildings$32,529$207,604$240,133
Equipment$22,284$131,941$154,225
Land$1,500-$1,500
Other Securities$581,611--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ray BoboPresident
Dave HaltMember
Dena HillMember
Diana LoweMember
Jennifer TannerMember
Joel OrrMember
John YorkMember
Kim FowlerMember
Laurie BurgessMember
Melissa CookMember
Micah HarpMember
Morgan JerryMember
Monica BrunerPast Preside
Jessica MillerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$35,155
Program Service Revenue
$1,107,332
Investment Income
$7,334
Other Revenue
$0
All Other Contributions
$10,905
Change in Net Assets
$-318,157

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,149,821
Total Revenue per Audited Statements
$1,149,821
Total Revenue per Form 990
$1,149,821
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,010,794
Other Expenses$457,184
Total Fundraising Expense$1,759
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$979,764$31,030-$1,010,794
Occupancy$194,902$34,394-$229,296
Office Expenses$54,990$1,506-$56,496
Depreciation Depletion$45,194$7,975-$53,169
Information Technology$15,320--$15,320
Other Expenses$13,232$1,538-$14,770
Advertising$8,304$437$1,759$10,500
All Other Expenses$4,338$766-$5,104
Conferences and Meetings$1,188--$1,188
Total Functional Expenses$1,384,702$81,517$1,759$1,467,978

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,467,978
Total Expenses per Audited Statements$1,467,978
Total Expenses per Form 990$1,467,978
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
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
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 present copies to the board of trustees for a final review before filing 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
Ray Bobo
Title
President
Phone
9037935554
Signed
2023-01-11

Organization Details

Principal Officer
Ray Bobo
Formed
1948
Legal Domicile
TX
Voting Board Members
14
Independent Board Members
14
Employees
39

Preparer

Firm
Grier Reeves & Lawley Pc
Address
3424 TEXAS BOULEVARD, TEXARKANA, TX 75503
Preparer
Renda Stuart
Phone
9037935695
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03871
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11538
IRS990/OtherExpensesGrp/ProgramServicesAmt021936
IRS990/OtherExpensesGrp/ProgramServicesAmt125734
IRS990/OtherExpensesGrp/ProgramServicesAmt219800
IRS990/OtherExpensesGrp/ProgramServicesAmt313232
IRS990/OtherExpensesGrp/TotalAmt025807
IRS990/OtherExpensesGrp/TotalAmt125734
IRS990/OtherExpensesGrp/TotalAmt219800
IRS990/OtherExpensesGrp/TotalAmt314770
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt031030
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0979764
IRS990/OtherSalariesAndWagesGrp/TotalAmt01010794
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04201
IRS990/PrincipalOfficerNm0RAY BOBO
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611699
IRS990/ProgramServiceRevenueGrp/BusinessCd1611699
IRS990/ProgramServiceRevenueGrp/BusinessCd2611699
IRS990/ProgramServiceRevenueGrp/BusinessCd3611699
IRS990/ProgramServiceRevenueGrp/BusinessCd4611699
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/Desc1AUXILIARY PROGRAMS
IRS990/ProgramServiceRevenueGrp/Desc2FUNDRAISING & OTHER CONTRIBUT
IRS990/ProgramServiceRevenueGrp/Desc3STUDENT ACTIVITIES
IRS990/ProgramServiceRevenueGrp/Desc4OTHER
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0919193
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt172319
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt249216
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt341388
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt425216
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0919193
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt172319
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt249216
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt341388
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt425216
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0217118
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt09448
IRS990/PYOtherExpensesAmt0361872
IRS990/PYProgramServiceRevenueAmt01191167
IRS990/PYRevenuesLessExpensesAmt050131
IRS990/PYSalariesCompEmpBnftPaidAmt01005730
IRS990/PYTotalExpensesAmt01367602
IRS990/PYTotalRevenueAmt01417733
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-318157
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01107332
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0258496
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0258911
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0552218
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01475929
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02028147
IRS990ScheduleD/EquipmentGrp/BookValueAmt022284
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0131941
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0154225
IRS990ScheduleD/ExpensesSubtotalAmt01467978
IRS990ScheduleD/LandGrp/BookValueAmt01500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01500
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt032529
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0207604
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0240133
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0581611
IRS990ScheduleD/OtherSecuritiesGrp/Desc0ARTHUR TEMPLE ENDOWMENT FUND
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueSubtotalAmt01149821
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0608531
IRS990ScheduleD/TotalBookValueSecuritiesAmt0581611
IRS990ScheduleD/TotalExpensesPerForm990Amt01467978
IRS990ScheduleD/TotalRevenuePerForm990Amt01149821
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01149821
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01467978
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/ExplanationTxt0THE FORM 990 IS PROVIDED TO THE HEAD OF SCHOOLS AND BOARD PRESIDENT, WHO WILL PRESENT COPIES TO THE BOARD OF TRUSTEES FOR A FINAL REVIEW BEFORE FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1APPROVED BY THE BOARD OF TRUSTEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS SUCH AS TAX FILINGS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0TX
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02140635
IRS990/TotalAssetsEOYAmt01726257
IRS990/TotalAssetsGrp/BOYAmt02140635
IRS990/TotalAssetsGrp/EOYAmt01726257
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt035155
IRS990/TotalEmployeeCnt039
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01759
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt081517
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01384702
IRS990/TotalFunctionalExpensesGrp/TotalAmt01467978
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt076703
IRS990/TotalLiabilitiesEOYAmt080787
IRS990/TotalLiabilitiesGrp/BOYAmt076703
IRS990/TotalLiabilitiesGrp/EOYAmt080787
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02063932
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01645470
IRS990/TotalProgramServiceExpensesAmt01384702
IRS990/TotalProgramServiceRevenueAmt01107332
IRS990/TotalRevenueGrp/ExclusionAmt07334
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01107332
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01149821
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02140635
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01726257
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false

Document Assets

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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
2022Detailed filing. Detailed filing data is available for this year.$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
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$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
Peer Organizations

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