Civic Intelligence

Bynum School

990 • Fiscal year 2016 • EIN 75-1932925

Aug 01, 2015 to Jul 31, 2016 • Filed on Mar 23, 2017

PO Box 80175Midland, TX 79708

(432) 520-0075

Siviq Scores

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

Liabilities / Assets

11th percentile

0.01x

Higher debt load relative to assets than 11% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

8th percentile

0.01x

Higher debt load relative to revenue than 8% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Net Margin

98th percentile

89%

Higher net margin than 98% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

98th percentile

122%

Faster asset growth than 98% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

92nd percentile

63%

Faster revenue growth than 92% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Assets

Up

$22,522,984

Up $12,357,344 (+122%) from 2015

Net Assets

Up

$22,380,412

Up $12,364,140 (+123%) from 2015

Liabilities

Down

$142,572

Down $6,796 (-4.5%) from 2015

Revenue

Up

$13,946,228

Up $5,377,223 (+63%) from 2015

Expenses

Up

$1,567,819

Up $71,139 (+4.8%) from 2015

Net Income

Up

$12,378,409

Up $5,306,084 (+75%) from 2015

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $1,445,661Liabilities 2011: $45,513Net Assets 2011: $1,400,1482011Assets 2012: $1,815,776Liabilities 2012: $64,147Net Assets 2012: $1,751,6292012Assets 2013: $1,727,805Liabilities 2013: $55,938Net Assets 2013: $1,671,8672013Assets 2014: $3,014,049Liabilities 2014: $75,169Net Assets 2014: $2,938,8802014Assets 2015: $10,165,640Liabilities 2015: $149,368Net Assets 2015: $10,016,2722015Assets 2016: $22,522,984Liabilities 2016: $142,572Net Assets 2016: $22,380,4122016Assets 2017: $23,127,312Liabilities 2017: $173,043Net Assets 2017: $22,954,2692017Assets 2018: $24,009,839Liabilities 2018: $523,252Net Assets 2018: $23,486,5872018Assets 2019: $19,101,717Liabilities 2019: $308,512Net Assets 2019: $18,793,2052019Assets 2020: $17,485,308Liabilities 2020: $936,434Net Assets 2020: $16,548,8742020Assets 2021: $16,913,790Liabilities 2021: $350,464Net Assets 2021: $16,563,3262021Assets 2022: $17,487,866Liabilities 2022: $515,971Net Assets 2022: $16,971,8952022Assets 2023: $17,545,705Liabilities 2023: $602,589Net Assets 2023: $16,943,1162023Assets 2024: $18,092,480Liabilities 2024: $652,256Net Assets 2024: $17,440,2242024

Highlighted filing

2016

Assets$22,522,984
Liabilities$142,572
Net Assets$22,380,412

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $1,098,955Expenses 2011: $839,636Net Income 2011: $259,3192011Expenses 2012: $976,7522012Expenses 2013: $1,314,4412013Revenue 2014: $2,488,526Expenses 2014: $1,328,800Net Income 2014: $1,159,7262014Revenue 2015: $8,569,005Expenses 2015: $1,496,680Net Income 2015: $7,072,3252015Revenue 2016: $13,946,228Expenses 2016: $1,567,819Net Income 2016: $12,378,4092016Revenue 2017: $2,139,341Expenses 2017: $1,587,364Net Income 2017: $551,9772017Revenue 2018: $2,237,145Expenses 2018: $1,735,238Net Income 2018: $501,9072018Revenue 2019: $2,998,809Expenses 2019: $2,688,336Net Income 2019: $310,4732019Revenue 2020: $2,629,616Expenses 2020: $3,128,715Net Income 2020: -$499,0992020Revenue 2021: $3,527,131Expenses 2021: $3,350,819Net Income 2021: $176,3122021Revenue 2022: $4,622,446Expenses 2022: $4,071,784Net Income 2022: $550,6622022Revenue 2023: $4,690,099Expenses 2023: $4,735,004Net Income 2023: -$44,9052023Revenue 2024: $5,648,442Expenses 2024: $5,189,752Net Income 2024: $458,6902024

Highlighted filing

2016

Revenue$13,946,228
Expenses$1,567,819
Net Income$12,378,409
Jump To
Filing Snapshot
Filing Period
Aug 1, 2015 to Jul 31, 2016
Signed
Mar 23, 2017
Return Version
2015v3.0
Gross Receipts
$14,119,377
Mission and Program Overview

Mission

Bynum school exists to provide personalized educational, behavioral, and vocational programs for individuals of all ages with special needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$4,059,156$11,151,121▲ $7,091,965
Savings and Temporary Cash Investments$3,622,395$8,427,080▲ $4,804,685
Land, Buildings, and Equipment, Net$1,378,680$2,061,045▲ $682,365
Cash and Non-Interest-Bearing Accounts$706,257$529,294▼ $176,963
Investments in Publicly Traded Securities$344,208$309,785▼ $34,423
Prepaid Expenses and Deferred Charges$49,904$44,264▼ $5,640
Accounts Receivable$5,040$395▼ $4,645
Total Assets$10,165,640$22,522,984▲ $12,357,344
Liabilities
Deferred Revenue$98,423$82,094▼ $16,329
Accounts Payable and Accrued Expenses$50,945$60,478▲ $9,533
Total Liabilities$149,368$142,572▼ $6,796
Net Assets / Fund Balance
Temporarily Rstr Net Assets$7,980,375$19,871,461▲ $11,891,086
Unrestricted Net Assets$1,792,596$2,265,650▲ $473,054
Permanently Rstr Net Assets$243,301$243,301→ $0
Total Net Assets Fund Balance$10,016,272$22,380,412▲ $12,364,140
Total Liabilities and Net Assets / Fund Balance$10,165,640$22,522,984▲ $12,357,344

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,223,500-$1,223,500
Other Land Buildings$631,613-$631,613
Equipment$124,906$228,419$353,325
Buildings$81,026$145,695$226,721

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$335,330-▼ $3,302$16,369$309,785
2014$345,819$1,500▲ $10,088$17,055$335,330
2013$326,523$2,500▲ $41,487$18,667$345,819
2012$320,668-▲ $43,705$32,539$326,523
2011$349,067-▲ $10,008$32,977$320,668
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr William MaurerExecutive DirectorFT$77,219$772$77,991

Board Members and Trustees

NameTitle
Will AbneyBoard president
Doug PrietoVice president
Annabelle GardapheDirector
Betsy FavrotDirector
Brenda SticeDirector
Brian SchroederDirector
Brooke MoncriefDirector
Chelsea SheppardDirector
Chris JonesDirector
Cj SibertDirector
David BakerDirector
Diana BlakeDirector
Diane HamDirector
Holly FletcherDirector
Katy BlonkvistDirector
Kelly VickDirector
Lisa MoonDirector
Melina CannonDirector
Mikell AbneyDirector
Netha AaronDirector
Nicole RogersDirector
Pat CantyDirector
Robert HortonDirector
Shan MoonDirector
Steve FourquereanDirector
Travis CountsDirector
Trey Santa MariaDirector
Winston KellyDirector
Leisha MundenSecretary
James GriffisTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Rhottenberry Wellen ArchitectsArchitectural services1102 W Texas Ave, Midland, TX 79701$567,299
Revenue and Support

Revenue Composition

Contributions and Grants
$12,924,297
Program Service Revenue
$541,447
Investment Income
$980
Other Revenue
$479,504
All Other Contributions
$12,924,297
Change in Net Assets
$12,378,409

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded2$586,706Quoted market price of shares
Total Noncash Contributions2$586,706-

Audited Revenue Reconciliation

Revenue per Audited Statements
$13,946,228
Revenue Not Reported on Form 990
$-6,041
Total Revenue per Audited Statements
$13,940,187
Total Revenue per Form 990
$13,946,228
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,189,816
Other Expenses$378,003
Total Fundraising Expense$151,316
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$695,163$135,838$92,148$923,149
Other Employee Benefits$88,956$13,829$5,451$108,236
Payroll Taxes$55,396$15,086$7,135$77,617
Current Officers, Directors, Trustees, and Key Employees-$75,734-$75,734
Depreciation Depletion$54,730--$54,730
Occupancy$5,963$46,750$165$52,878
Office Expenses$12,865$32,087$5,170$50,122
Fees for Services Other$5,128$2,784$35,417$43,329
Fees for Services Accounting-$41,245-$41,245
Insurance$4,286$36,344$574$41,204
Conferences and Meetings$640$22,945$467$24,052
Advertising$1,001$9,436$633$11,070
Travel$641$1,879$3,014$5,534
Pension Plan Contributions$4,175$649$256$5,080
Other Expenses$29,870$1,859$886$2,745
Total Functional Expenses$971,628$444,875$151,316$1,567,819

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,576,047
Expenses per Audited Statements$1,567,819
Total Expenses per Form 990$1,567,819
Expenses Not Reported on Form 990$8,228
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$497,653
Fundraising Direct Expenses$173,149
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Best of the Basin$215,824$215,824$103,180$112,644
Smash$197,624$197,624$54,264$143,360
Total Events$497,653$497,653$173,149$324,504
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
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, Part VI, Section A, Line 2

Mikell and Will Abney are married. Lisa and Shan Moon are married.

Form 990, Part VI, Section B, Line 11B

The 990 is provided to the executive director and board treasurer to review prior to filing. It is also distributed to members of the finance committee for review.

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

The policy is distributed annually for board and committee members to sign. Action items are monitored during board meetings and vendor transactions are monitored by executive management to determine conflicts of interests are identified and resolved as necessary.

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

The executive director is reviewed by the board annually and any changes to compensation are voted on and approved by the board. Compensationis compared using a salary survey conducted by a local nonprofit management agency.

Form 990, Part VI, Section C, Line 19

Governing documents, financial statements, and public records are available upon request at the Schools administration offices at 8404 West Co Rd 60, Midland, Texas 79707. The 990 is also published on guidestar.org.

Filing and Contact Details

Filer

Filer Name
Bynum School
EIN
75-1932925
Phone
4325200075
Address
PO BOX 80175, MIDLAND, TX 79708

Signing Officer

Name
Dr William Maurer
Title
Executive Director
Signed
2017-03-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr William Maurer
Formed
1984
Legal Domicile
TX
Voting Board Members
31
Independent Board Members
31
Employees
42
Volunteers
50

Preparer

Firm
Randy Silhan CPA Cfe
Address
PO BOX 1341, WOLFFORTH, TX 79382
Preparer
Randy Silhan
Phone
4325800204
Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 7D

The School exchanged donated property in January 2016 that they originally received in January 2013. They were unaware that a form 8282 was required to be filed. However, upon notice that a filing was required, they have filed the required form 8282 in accordance with IRS guidelines within 60 days that they became aware as per IRS instructions for Form 8282.

Financial Statement Notes

V 4

Endowment funds are invested with the intent of long term growth to generate earnings to support the Schools programs for the benefit of current and future generations of special needs individuals.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Board president
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice president
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Director
IRS990/Form990PartVIISectionAGrp/TitleTxt19Director
IRS990/Form990PartVIISectionAGrp/TitleTxt20Director
IRS990/Form990PartVIISectionAGrp/TitleTxt21Director
IRS990/Form990PartVIISectionAGrp/TitleTxt22Director
IRS990/Form990PartVIISectionAGrp/TitleTxt23Director
IRS990/Form990PartVIISectionAGrp/TitleTxt24Director
IRS990/Form990PartVIISectionAGrp/TitleTxt25Director
IRS990/Form990PartVIISectionAGrp/TitleTxt26Director
IRS990/Form990PartVIISectionAGrp/TitleTxt27Director
IRS990/Form990PartVIISectionAGrp/TitleTxt28Director
IRS990/Form990PartVIISectionAGrp/TitleTxt29Director
IRS990/Form990PartVIISectionAGrp/TitleTxt30Executive Director
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IRS990/FormationYr01984
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingDirectExpensesAmt0173149
IRS990/FundraisingGrossIncomeAmt0497653
IRS990/GamingActivitiesInd0false
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IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
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IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
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IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt031
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartVInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/FundraisingAmt0574
IRS990/InsuranceGrp/ManagementAndGeneralAmt036344
IRS990/InsuranceGrp/ProgramServicesAmt04286
IRS990/InsuranceGrp/TotalAmt041204
IRS990/InterestGrp/TotalAmt00
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0980
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IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0BYNUM SCHOOL EXISTS TO PROVIDE PERSONALIZED EDUCATIONAL, BEHAVIORAL, AND VOCATIONAL PROGRAMS FOR INDIVIDUALS OF ALL AGES WITH SPECIAL NEEDS.
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IRS990/OfficeExpensesGrp/FundraisingAmt05170
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt032087
IRS990/OfficeExpensesGrp/ProgramServicesAmt012865
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt088956
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0108236
IRS990/OtherExpensesGrp/Desc0Classroom, therapy, vocational supplies
IRS990/OtherExpensesGrp/Desc1Bad debt
IRS990/OtherExpensesGrp/Desc2Dues and subscriptions
IRS990/OtherExpensesGrp/FundraisingAmt0886
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt08410

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.1$0.65$17.4$5.65$5.19$0.46
2023Summary only. Only limited summary data is available for this year.$17.5$0.60$16.9$4.69$4.74$0.04
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.5$0.52$17.0$4.62$4.07$0.55
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.9$0.35$16.6$3.53$3.35$0.18
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.5$0.94$16.5$2.63$3.13$0.50
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.1$0.31$18.8$3.00$2.69$0.31
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$24.0$0.52$23.5$2.24$1.74$0.50
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.1$0.17$23.0$2.14$1.59$0.55
2016Detailed filing. Detailed filing data is available for this year.$22.5$0.14$22.4$13.9$1.57$12.4
2015Detailed filing. Detailed filing data is available for this year.$10.2$0.15$10.0$8.57$1.50$7.07
2014Detailed filing. Detailed filing data is available for this year.$3.01$0.08$2.94$2.49$1.33$1.16
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.73$0.06$1.67$1.31
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.82$0.06$1.75$0.98
2011Summary only. Only limited summary data is available for this year.$1.45$0.05$1.40$1.10$0.84$0.26