Civic Intelligence

Rellis Commercial Driver Training Academy

990 • Fiscal year 2023 • EIN 85-3114842

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 13, 2024

Organization ProfileWWW.RCTACDL.ORG
913 Shelton DriveCabool, MO 65689

(800) 967-5005

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.00x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

32nd percentile

0.00x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

48th percentile

3.5%

Higher net margin than 48% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

99th percentile

$399,012

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 52.9% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

6th percentile

-35%

Faster asset growth than 6% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

22nd percentile

-14%

Faster revenue growth than 22% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets32nd percentile

Assets

Down

$101,269

Down $55,294 (-35%) from 2022

Net Assets

Up

$101,269

Up $26,306 (+35%) from 2022

Liabilities

Down

$0

Down $81,600 (-100%) from 2022

Revenue And Expenses
Liabilities / Revenue32nd percentileNet Margin48th percentile

Revenue

Down

$754,694

Down $120,289 (-14%) from 2022

Expenses

Down

$728,388

Down $152,859 (-17%) from 2022

Net Income

Up

$26,306

Up $32,570 (+520%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth6th percentile

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

$200K$150K$100K$50K$0Assets 2020: $1Liabilities 2020: $02020Assets 2021: $81,227Liabilities 2021: $0Net Assets 2021: $81,2272021Assets 2022: $156,563Liabilities 2022: $81,600Net Assets 2022: $74,9632022Assets 2023: $101,269Liabilities 2023: $0Net Assets 2023: $101,2692023Assets 2024: $32,479Liabilities 2024: $26,095Net Assets 2024: $6,3842024

Highlighted filing

2023

Assets$101,269
Liabilities$0
Net Assets$101,269
Open 2023 Filing

Operations Trend

Revenue Growth22nd percentile

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

$1.0M$500K$0-$500KRevenue 2020: $0Expenses 2020: $0Net Income 2020: $02020Revenue 2021: $468,000Expenses 2021: $386,773Net Income 2021: $81,2272021Revenue 2022: $874,983Expenses 2022: $881,247Net Income 2022: -$6,2642022Revenue 2023: $754,694Expenses 2023: $728,388Net Income 2023: $26,3062023Revenue 2024: $597,076Expenses 2024: $691,961Net Income 2024: -$94,8852024

Highlighted filing

2023

Revenue$754,694
Expenses$728,388
Net Income$26,306
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 13, 2024
Return Version
2023v5.0
Gross Receipts
$754,694
Mission and Program Overview

Mission

Provide a first-in-class commercial driver training academy, expanding upon workforce development and research opportunities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Prepaid Expenses and Deferred Charges$46,248$49,126▲ $2,878
Cash and Non-Interest-Bearing Accounts$72,815$34,643▼ $38,172
Accounts Receivable$37,500$17,500▼ $20,000
Total Assets$156,563$101,269▼ $55,294
Liabilities
Accounts Payable and Accrued Expenses$81,600--
Total Liabilities$81,600$0▼ $81,600
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$74,963$101,269▲ $26,306
Total Net Assets Fund Balance$74,963$101,269▲ $26,306
Total Liabilities and Net Assets / Fund Balance$156,563$101,269▼ $55,294
Compensation and Service Providers
Top Officer Pay99th percentile

Employees

NameTitleOtherTotal
James C Dixon ResignedFormer Secre$95,692$95,692

Board Members and Trustees

NameTitle
David S SheltonPresident
Drew T HoneycuttSecretary
Jim PeckTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Cabool Management Services INCContract LaborPO BOX 590, Cabool, MO 65689-6310$384,000
Western Dairy Education & ResearchEquipment Lease913 SHELTON AVE, Cabool, MO 65689$164,400
Revenue and Support

Revenue Composition

Contributions and Grants
$604,694
Program Service Revenue
$150,000
Investment Income
$0
Other Revenue
$0
All Other Contributions
$117,194
Change in Net Assets
$26,306
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$728,388
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 Other$384,000--$384,000
Insurance$50,714--$50,714
Office Expenses$31,999--$31,999
Fees for Services Accounting-$10,645-$10,645
Other Expenses$5,376--$5,376
Advertising$1,255--$1,255
Conferences and Meetings$952--$952
Travel$731--$731
Occupancy$725--$725
Total Functional Expenses$717,743$10,645$0$728,388
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
See Part VDirectorContract LaborNo$384,000
See Part VDirectorEquipment LeaseNo$164,400
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
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
No
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 2

“David s. Shelton jim peck director director business relationship drew honeycutt david s. Shelton director director business relationship jim peck drew honeycutt director director business relationship”

Form 990, Page 6, Part VI, Line 11B

“Form 990 is made available to the board for review before filing.”

Form 990, Page 6, Part VI, Line 19

“The organization's governing documents, conflict of interest policy and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
The Rellis Commercial-driver
EIN
85-3114842
Phone
8009675005
Address
913 SHELTON DRIVE, CABOOL, MO 65689

Signing Officer

Name
Jim Peck
Title
Treasurer
Phone
8009675005
Signed
2024-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Drew T Honeycutt
Formed
2020
Legal Domicile
TX
Voting Board Members
3
Independent Board Members
0
Employees
0
Volunteers
3

Preparer

Firm
Kpm Cpas Pc
Address
1445 E REPUBLIC RD, SPRINGFIELD, MO 65804
Preparer
Angela C Rebmann CPA
Phone
4178824300
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Management expenses 384,000 0 0”

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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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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0CONTRACT LABOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1EQUIPMENT LEASE
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0(LINE 1): DIRECTORS DAVID SHELTON AND DREW HONEYCUTT HOLD DIRECT INTEREST IN CABOOL MANAGEMENT SERVICES INC. TREASURER JIM PECK IS CFO OF CABOOL MANAGEMENT SERVICES. THE ORGANIZATION PAID CABOOL MANAGEMENT SERVICES 384,000 DURING THE YEAR FOR LEASED EMPLOYEES. (LINE 2): DIRECTORS DAVID SHELTON AND DREW HONEYCUTT AND JIM PECK ARE THE DIRECTORS OF WESTERN DAIRY EDUCATION & RESEARCH FOUNDATION. THE ORGANIZATION PAID THE FOUNDATION 164,400 DURING THE YEAR TO LEASE EQUIPMENT.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DAVID S. SHELTON JIM PECK DIRECTOR DIRECTOR BUSINESS RELATIONSHIP DREW HONEYCUTT DAVID S. SHELTON DIRECTOR DIRECTOR BUSINESS RELATIONSHIP JIM PECK DREW HONEYCUTT DIRECTOR DIRECTOR BUSINESS RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS MADE AVAILABLE TO THE BOARD FOR REVIEW BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MANAGEMENT EXPENSES 384,000 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0832672518
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0MO
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0CONT LABOR
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0CABOOL MANAGEMENT SERVICES INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0PO BOX 590
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0CABOOL
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0MO
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd065689
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0WESTERN DAIRY EDUCATION & RESEARCH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt0FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0854034084
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0TX
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0ED SUPPORT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt07
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0913 SHELTON DRIVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0CABOOL
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IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0true
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0true
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0487500
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1164400
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt2384000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0WESTERN DAIRY EDUCATION & RESEARCH
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1WESTERN DAIRY EDUCATION & RESEARCH
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2CABOOL MANAGEMENT SERVICES LLC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine2Txt0FOUNDATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine2Txt1FOUNDATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0C
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1K
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2M
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IRS990/SchoolOperatingInd0true
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
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IRS990/TotalAssetsEOYAmt0101269
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IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt0604694
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt010645
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0717743
IRS990/TotalFunctionalExpensesGrp/TotalAmt0728388
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt081600
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt081600
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt074963
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0101269
IRS990/TotalOtherCompensationAmt0110177
IRS990/TotalProgramServiceExpensesAmt0717743
IRS990/TotalProgramServiceRevenueAmt0150000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0150000
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0754694
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0156563
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0101269
IRS990/TotReportableCompRltdOrgAmt01126878
IRS990/TravelGrp/ProgramServicesAmt0731
IRS990/TravelGrp/TotalAmt0731
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0913 SHELTON DRIVE
IRS990/USAddress/CityNm0CABOOL
IRS990/USAddress/StateAbbreviationCd0MO
IRS990/USAddress/ZIPCd065689
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.RCTACDL.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JIM PECK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$101,269
Liabilities
$0
Net assets
$101,269
Revenue
$754,694
Expenses
$728,388
Net income
$26,306
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.26$0.06$5.97$6.92$0.95
2023Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$7.55$7.28$0.26
2022Detailed filing. Detailed filing data is available for this year.$1.57$0.82$0.75$8.75$8.81$0.06
2021Detailed filing. Detailed filing data is available for this year.$0.81$0.00$0.81$4.68$3.87$0.81
2020Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00