Civic Intelligence

Wildwood Christian Academy

EIN 81-0552181 • 501(c)3 • Marble Hill, GA

Profile

To operate as a college preparatory christian school dedicated to providing excellence in education and growth in the christian faith and its principles.

750 Whitley Road SouthMarble Hill, GA 30148

www.wildwoodchristianacademy.com

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2018

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

1st percentile

-175454%

Higher net margin than 1% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

10th percentile

-100%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

3rd percentile

-100%

Faster revenue growth than 3% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $49,127 (-100%) from 2017

Liabilities

Flat

$0

Flat from 2017

Net Assets

Down

$0

Down $49,127 (-100%) from 2017

Operations
Liabilities / Revenue62nd percentileNet Margin1st percentile

Revenue

Down

$28

Down $117,704 (-100%) from 2017

Expenses

Down

$49,155

Down $266,859 (-84%) from 2017

Net Income

Up

-$49,127

Up $149,155 (+75%) from 2017

Trend Graphs

Balance Sheet Trend

Asset Growth10th percentile

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

$1.0M$500K$0Assets 2011: $792,357Liabilities 2011: $470,065Net Assets 2011: $322,2922011Assets 2012: $684,660Liabilities 2012: $487,964Net Assets 2012: $196,6962012Assets 2013: $711,103Liabilities 2013: $539,546Net Assets 2013: $171,5572013Assets 2014: $816,988Liabilities 2014: $599,104Net Assets 2014: $217,8842014Assets 2015: $748,698Liabilities 2015: $547,999Net Assets 2015: $200,6992015Assets 2016: $768,576Liabilities 2016: $510,566Net Assets 2016: $258,0102016Assets 2017: $49,127Liabilities 2017: $0Net Assets 2017: $49,1272017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018

Highlighted filing

2018

Assets$0
Liabilities$0
Net Assets$0
Open 2018 Filing

Operations Trend

Revenue Growth3rd percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,254,783Expenses 2011: $987,033Net Income 2011: $267,7502011Expenses 2012: $997,8052012Expenses 2013: $1,020,0042013Revenue 2014: $1,181,564Expenses 2014: $1,171,837Net Income 2014: $9,7272014Revenue 2015: $1,148,330Expenses 2015: $1,165,511Net Income 2015: -$17,1812015Revenue 2016: $1,238,072Expenses 2016: $1,180,761Net Income 2016: $57,3112016Revenue 2017: $117,732Expenses 2017: $316,014Net Income 2017: -$198,2822017Revenue 2018: $28Expenses 2018: $49,155Net Income 2018: -$49,1272018

Highlighted filing

2018

Revenue$28
Expenses$49,155
Net Income-$49,127
Open 2018 Filing

Filings

Most recent year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$28
Expenses
$49,155
Net income
-$49,127
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2018Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.05$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$0.12$0.32$0.20
2016Detailed filing. Detailed filing data is available for this year.$0.77$0.51$0.26$1.24$1.18$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.75$0.55$0.20$1.15$1.17$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.82$0.60$0.22$1.18$1.17$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$0.54$0.17$1.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.49$0.20$1.00
2011Summary only. Only limited summary data is available for this year.$0.79$0.47$0.32$1.25$0.99$0.27
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2017 to May 31, 2018
Signed
Dec 7, 2018
Return Version
2017v2.3
Gross Receipts
$28
Mission and Program Overview

Mission

To operate as a college preparatory christian school dedicated to providing excellence in education and growth in the christian faith and its principles.

Operated as a college preparatory christian school dedicated to providing excellence in education and growth in the christian faith and its principles.

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$27,589--
Cash and Non-Interest-Bearing Accounts$21,538--
Total Assets$49,127$0▼ $49,127
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$49,127--
Total Net Assets Fund Balance$49,127$0▼ $49,127
Total Liabilities and Net Assets / Fund Balance$49,127$0▼ $49,127
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Larry L RuffChairman
Jimmy MahaffeyDirector
Joe DisharoonDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$28
Other Revenue
$0
Change in Net Assets
$-49,127
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$49,155
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting-$4,265-$4,265
Other Expenses$3,754--$3,754
Occupancy-$2,366-$2,366
Office Expenses-$600-$600
Total Functional Expenses$41,924$7,231$0$49,155
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 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, Page 6, Part VI, Line 11B

“Review by management will be conducted.”

Form 990, Page 6, Part VI, Line 12C

“Monitored by board members and officers annually and updated as needed.”

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

“All compensation is recommended to the board of trustees and approved by the entire board.”

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

“During the presentation of the financial condition, employment contract matters are discussed. Final responsibility is delegated to the finance committee and director for final approval.”

Form 990, Page 6, Part VI, Line 19

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Wildwood Christian Academy
EIN
81-0552181
Phone
7708933300
Address
750 WHITLEY ROAD SOUTH, MARBLE HILL, GA 30148

Signing Officer

Name
Larry L Ruff
Title
Chairman
Signed
2018-12-07

Organization Details

Principal Officer
Larry L Ruff
Formed
2002
Legal Domicile
Ga
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Rugh & Logan LLC
Address
746 W CHURCH ST STE B, JASPER, GA 30143-1450
Preparer
Dawn M Rugh CPA
Phone
7066926536
Raw XML Appendix278 raw XML fields

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/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
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IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02002
IRS990/FormerOfcrEmployeesListedInd0false
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IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt028
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt028
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt028
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
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IRS990/LoanOutstandingInd0false
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IRS990/MembersOrStockholdersInd0false
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IRS990/MinutesOfCommitteesInd0true
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IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt049127
IRS990/NetAssetsOrFundBalancesEOYAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt02366
IRS990/OccupancyGrp/TotalAmt02366
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0600
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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0FINAL REFUNDS TO PARENTS
IRS990/OtherExpensesGrp/Desc1FINAL EXPENSES
IRS990/OtherExpensesGrp/ProgramServicesAmt038170
IRS990/OtherExpensesGrp/ProgramServicesAmt13754
IRS990/OtherExpensesGrp/TotalAmt038170
IRS990/OtherExpensesGrp/TotalAmt13754
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt027589
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
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IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0473794
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IRS990/PYInvestmentIncomeAmt0-462316
IRS990/PYOtherExpensesAmt0173480
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IRS990/ReconcilationRevenueExpnssAmt0-49127
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IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
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IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL ADMITS STUDENTS OF ANY RACE, COLOR, NATIONALITY OR ETHNIC ORIGIN AND DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONALITY OR ETHNIC ORIGIN AND THIS IS PUBLICIZED ON ALL NEWSPAPER MEDIA, SCHOOL HANDOUTS, ETC.
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IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL CLOSED OPERATIONS ON AUGUST 1, 2016. THE FOUNDER OF THE SCHOOL CONTINUED TO WIND DOWN OPERATIONS BY PAYING BACK TUITION AND LIABILITY OBLIGATIONS WITH THE REMAINING CASH FROM THE PRIOR SALE OF SCHOOL ASSETS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MONITORED BY BOARD MEMBERS AND OFFICERS ANNUALLY AND UPDATED AS NEEDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL COMPENSATION IS RECOMMENDED TO THE BOARD OF TRUSTEES AND APPROVED BY THE ENTIRE BOARD.
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ReturnHeader/BuildTS02019-02-21 02:37:17Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-12-07
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ReturnHeader/FilingSecurityInformation/IPTm009:24:32
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0582584507
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0746 W CHURCH ST STE B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0JASPER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
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ReturnHeader/PreparerPersonGrp/PreparationDt02018-12-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAWN M RUGH CPA
ReturnHeader/ReturnTs02018-12-10T10:24:32-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-06-01
ReturnHeader/TaxPeriodEndDt02018-05-31
ReturnHeader/TaxYr02017

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