Civic Intelligence

Star Academy Inc

990 • Fiscal year 2022 • EIN 81-2601194

Oct 01, 2021 to Sep 30, 2022 • Filed on Jul 31, 2023

Organization Profilewww.legacyprepal.org

View Organization Page

1500 Daniel Payne DriveBirmingham, AL 35214

(205) 573-0777

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.46x

Higher debt load relative to assets than 83% of similar nonprofits.

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

Liabilities / Revenue

59th percentile

0.14x

Higher debt load relative to revenue than 59% of similar nonprofits.

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

Net Margin

53rd percentile

8.3%

Higher net margin than 53% 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

96th percentile

151%

Faster asset growth than 96% of similar nonprofits.

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

Revenue Growth

80th percentile

44%

Faster revenue growth than 80% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Up

$1,502,199

Up $904,450 (+151%) from 2021

Net Assets

Up

$809,399

Up $1,238,292 (+289%) from 2021

Liabilities

Down

$692,800

Down $333,842 (-33%) from 2021

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin53rd percentile

Revenue

Up

$4,949,423

Up $1,512,754 (+44%) from 2021

Expenses

Up

$4,539,509

Up $173,193 (+4.0%) from 2021

Net Income

Up

$409,914

Up $1,339,561 (+144%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth96th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2017: $213,996Liabilities 2017: $415Net Assets 2017: $213,5812017Assets 2018: $59,213Liabilities 2018: $0Net Assets 2018: $59,2132018Assets 2019: $1,154,249Liabilities 2019: $298,178Net Assets 2019: $856,0712019Assets 2020: $1,107,375Liabilities 2020: $606,621Net Assets 2020: $500,7542020Assets 2021: $597,749Liabilities 2021: $1,026,642Net Assets 2021: -$428,8932021Assets 2022: $1,502,199Liabilities 2022: $692,800Net Assets 2022: $809,3992022Assets 2023: $2,420,702Liabilities 2023: $561,961Net Assets 2023: $1,858,7412023Assets 2024: $5,452,428Liabilities 2024: $526,437Net Assets 2024: $4,925,9912024

Highlighted filing

2022

Assets$1,502,199
Liabilities$692,800
Net Assets$809,399
Open 2022 Filing

Operations Trend

Revenue Growth80th percentile

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

$15M$10M$5.0M$0-$5.0MRevenue 2017: $483,893Expenses 2017: $270,312Net Income 2017: $213,5812017Revenue 2018: $136,643Expenses 2018: $291,011Net Income 2018: -$154,3682018Revenue 2019: $1,605,450Expenses 2019: $749,379Net Income 2019: $856,0712019Revenue 2020: $2,988,109Expenses 2020: $2,899,454Net Income 2020: $88,6552020Revenue 2021: $3,436,669Expenses 2021: $4,366,316Net Income 2021: -$929,6472021Revenue 2022: $4,949,423Expenses 2022: $4,539,509Net Income 2022: $409,9142022Revenue 2023: $6,399,078Expenses 2023: $5,349,736Net Income 2023: $1,049,3422023Revenue 2024: $10,414,421Expenses 2024: $7,347,171Net Income 2024: $3,067,2502024

Highlighted filing

2022

Revenue$4,949,423
Expenses$4,539,509
Net Income$409,914
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2021 to Sep 30, 2022
Signed
Jul 31, 2023
Return Version
2021v4.2
Gross Receipts
$4,949,423
Mission and Program Overview

Mission

Operation of a public charter school in Livingston, AL.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$246,318$783,572▲ $537,254
Land, Buildings, and Equipment, Net$164,922$510,038▲ $345,116
Accounts Receivable$186,509$201,436▲ $14,927
Inventories for Sale or Use-$7,153-
Total Assets$597,749$1,502,199▲ $904,450
Liabilities
Unsecured Notes Loans Payable$656,253--
Mortgage Notes Payable Secured by Investment Property$213,000$601,568▲ $388,568
Accounts Payable and Accrued Expenses$157,389$91,232▼ $66,157
Total Liabilities$1,026,642$692,800▼ $333,842
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-428,893$809,399▲ $1,238,292
Total Net Assets Fund Balance$-428,893$809,399▲ $1,238,292
Total Liabilities and Net Assets / Fund Balance$597,749$1,502,199▲ $904,450

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$491,534$253,261$744,795
Equipment$18,504$33,155$51,659
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
Ruqayyah AbdullahPresident
Orazio MancarellaVice Chair
Adrienne McElroyBoard Member
Earlisha WilliamsBoard Member
LaTasha NixBoard Member
Darlene WilsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,598,103
Program Service Revenue
$3,351,320
Investment Income
$0
Other Revenue
$0
All Other Contributions
$430,569
Change in Net Assets
$409,914

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,949,423
Total Revenue per Audited Statements
$4,949,423
Total Revenue per Form 990
$4,949,423
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,741,239
Other Expenses$1,798,270
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,167,349$224,160-$2,391,509
Other Expenses$310,836$239,566-$310,836
Occupancy$236,845$26,316-$263,161
Depreciation Depletion$241,644--$241,644
Payroll Taxes$167,614$21,529-$189,143
Other Employee Benefits$114,614$22,207-$136,821
Insurance-$55,155-$55,155
Fees for Services Accounting-$51,888-$51,888
Interest-$43,499-$43,499
Conferences and Meetings$25,095$11,036-$36,131
Pension Plan Contributions$20,009$3,757-$23,766
Fees for Services Legal-$11,080-$11,080
Advertising-$3,590-$3,590
Total Functional Expenses$3,825,726$713,783$0$4,539,509

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,539,509
Total Expenses per Audited Statements$4,539,509
Total Expenses per Form 990$4,539,509
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
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
No
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 chairman and administration review the 990 prior to filing and the 990 is made available to the board of directors.”

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

“The board of directors reviews the policy annually. If there are issues that could possibly be a conflict of interest, the member in question steps out and does not vote on the issue.”

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

“The board of directors oversees compensation and approves salary for the top management officials.”

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

“The board of directors approves all officer and key employee compensation. No board members are compensated.”

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
Legacy Schools
EIN
81-2601194
Phone
2055730777
Address
1500 Daniel Payne Drive, Birmingham, AL 35214
Doing Business As
Legacy Prep School

Signing Officer

Name
Ruqayyah Abdullah
Title
Board Chair
Phone
2055730777
Signed
2023-07-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ruqayyah Abdullah
Formed
2017
Legal Domicile
Al
Voting Board Members
6
Independent Board Members
6
Employees
75
Volunteers
50

Preparer

Firm
Rebekah Barr CPA PC
Address
1520 Nash Street N, Wilson, NC 27893
Preparer
Rebekah Barr
Phone
2522946920
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“The adjustment to net equity was due to the balance sheet being adjusted during the audit process. No other adjustments are required.”

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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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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Alabama charter schools are funded by state and local governments. The School also receives various federal grants.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc06a
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Board chairman and administration review the 990 prior to filing and the 990 is made available to the board of directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The board of directors reviews the policy annually. If there are issues that could possibly be a conflict of interest, the member in question steps out and does not vote on the issue.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The board of directors oversees compensation and approves salary for the top management officials.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The board of directors approves all officer and key employee compensation. No board members are compensated.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Governing documents, school policies and financial statements are available for viewing by the public at the Schools office upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The adjustment to net equity was due to the balance sheet being adjusted during the audit process. No other adjustments are required.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd0true
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/EOYAmt01502199
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IRS990/TotalContributionsAmt01598103
IRS990/TotalEmployeeCnt075
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0713783
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03825726
IRS990/TotalFunctionalExpensesGrp/TotalAmt04539509
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt0692800
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0809399
IRS990/TotalProgramServiceExpensesAmt03825726
IRS990/TotalProgramServiceRevenueAmt03351320
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04949423
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0597749
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01502199
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0656253
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01500 Daniel Payne Drive
IRS990/USAddress/CityNm0Birmingham
IRS990/USAddress/StateAbbreviationCd0AL
IRS990/USAddress/ZIPCd035214
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0www.legacyprepal.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Ruqayyah Abdullah
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Board Chair
ReturnHeader/BusinessOfficerGrp/PhoneNum02055730777
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-07-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Legacy Schools
ReturnHeader/Filer/BusinessNameControlTxt0LEGA
ReturnHeader/Filer/EIN0812601194
ReturnHeader/Filer/PhoneNum02055730777
ReturnHeader/Filer/USAddress/AddressLine1Txt01500 Daniel Payne Drive
ReturnHeader/Filer/USAddress/CityNm0Birmingham
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AL
ReturnHeader/Filer/USAddress/ZIPCd035214
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271832948
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Rebekah Barr CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01520 Nash Street N
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Wilson
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd027893
ReturnHeader/PreparerPersonGrp/PhoneNum02522946920
ReturnHeader/PreparerPersonGrp/PreparationDt02023-07-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Rebekah Barr
ReturnHeader/ReturnTs02023-07-31T09:33:01-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Ruqayyah
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Abdullah
ReturnHeader/TaxPeriodBeginDt02021-10-01
ReturnHeader/TaxPeriodEndDt02022-09-30
ReturnHeader/TaxYr02021

Document Assets

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Filings

Displayed year

2022 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,502,199
Liabilities
$692,800
Net assets
$809,399
Revenue
$4,949,423
Expenses
$4,539,509
Net income
$409,914
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.45$0.53$4.93$10.4$7.35$3.07
2023Detailed filing. Detailed filing data is available for this year.$2.42$0.56$1.86$6.40$5.35$1.05
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.50$0.69$0.81$4.95$4.54$0.41
2021Detailed filing. Detailed filing data is available for this year.$0.60$1.03$0.43$3.44$4.37$0.93
2020Detailed filing. Detailed filing data is available for this year.$1.11$0.61$0.50$2.99$2.90$0.09
2019Summary only. Only limited summary data is available for this year.$1.15$0.30$0.86$1.61$0.75$0.86
2018Detailed filing. Detailed filing data is available for this year.$0.06$0.00$0.06$0.14$0.29$0.15
2017Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$0.48$0.27$0.21