Civic Intelligence

Seek Ye First Ministries

EIN 87-0782691 • 501(c)3 • Cookeville, TN

Profile

To operate not-for-profit ministries that are both religious and educational in nature.

1000 England DriveCookeville, TN 38501

www.highlandrimacademy.org

Siviq Scores

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

Liabilities / Assets

90th percentile

0.78x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

91st percentile

1.42x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

68th percentile

16%

Higher net margin than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

67th percentile

11%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

74th percentile

27%

Faster revenue growth than 74% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$8,189,831

Up $3,594,620 (+78%) from 2024

Liabilities

Up

$6,317,911

Up $2,723,190 (+76%) from 2024

Net Assets

Up

$1,871,920

Up $871,430 (+87%) from 2024

Revenue

Up

$3,301,271

Up $769,271 (+30%) from 2024

Expenses

Up

$2,429,841

Up $296,165 (+14%) from 2024

Net Income

Up

$871,430

Up $473,106 (+119%) from 2024

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2011: $127,904Liabilities 2011: $0Net Assets 2011: $127,9042011Assets 2012: $146,201Liabilities 2012: $0Net Assets 2012: $146,2012012Assets 2013: $120,951Liabilities 2013: $0Net Assets 2013: $120,9512013Assets 2014: $154,595Liabilities 2014: $865Net Assets 2014: $153,7302014Assets 2015: $238,908Liabilities 2015: $0Net Assets 2015: $238,9082015Assets 2016: $266,876Liabilities 2016: $209,527Net Assets 2016: $57,3492016Assets 2017: $346,781Liabilities 2017: $226,413Net Assets 2017: $120,3682017Assets 2018: $426,950Liabilities 2018: $206,241Net Assets 2018: $220,7092018Assets 2019: $498,914Liabilities 2019: $245,367Net Assets 2019: $253,5472019Assets 2020: $602,667Liabilities 2020: $263,290Net Assets 2020: $339,3772020Assets 2021: $754,601Liabilities 2021: $294,394Net Assets 2021: $460,2072021Assets 2022: $830,546Liabilities 2022: $291,209Net Assets 2022: $539,3372022Assets 2023: $4,140,717Liabilities 2023: $3,520,211Net Assets 2023: $620,5062023Assets 2024: $4,595,211Liabilities 2024: $3,594,721Net Assets 2024: $1,000,4902024Assets 2025: $8,189,831Liabilities 2025: $6,317,911Net Assets 2025: $1,871,9202025

Highlighted filing

2025

Assets$8,189,831
Liabilities$6,317,911
Net Assets$1,871,920

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $349,322Expenses 2011: $275,271Net Income 2011: $74,0512011Expenses 2012: $366,6832012Expenses 2013: $489,0722013Revenue 2014: $652,106Expenses 2014: $619,327Net Income 2014: $32,7792014Revenue 2015: $707,798Expenses 2015: $615,405Net Income 2015: $92,3932015Revenue 2016: $540,492Expenses 2016: $562,438Net Income 2016: -$21,9462016Revenue 2017: $727,371Expenses 2017: $664,551Net Income 2017: $62,8202017Revenue 2018: $849,482Expenses 2018: $749,141Net Income 2018: $100,3412018Revenue 2019: $894,860Expenses 2019: $851,362Net Income 2019: $43,4982019Revenue 2020: $989,847Expenses 2020: $914,354Net Income 2020: $75,4932020Revenue 2021: $1,189,713Expenses 2021: $1,068,883Net Income 2021: $120,8302021Revenue 2022: $1,341,676Expenses 2022: $1,261,779Net Income 2022: $79,8972022Revenue 2023: $1,992,945Expenses 2023: $1,842,346Net Income 2023: $150,5992023Revenue 2024: $2,532,000Expenses 2024: $2,133,676Net Income 2024: $398,3242024Revenue 2025: $3,301,271Expenses 2025: $2,429,841Net Income 2025: $871,4302025

Highlighted filing

2025

Revenue$3,301,271
Expenses$2,429,841
Net Income$871,430

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.19$6.32$1.87$3.30$2.43$0.87
2024Detailed filing. Detailed filing data is available for this year.$4.60$3.59$1.00$2.53$2.13$0.40
2023Detailed filing. Detailed filing data is available for this year.$4.14$3.52$0.62$1.99$1.84$0.15
2022Detailed filing. Detailed filing data is available for this year.$0.83$0.29$0.54$1.34$1.26$0.08
2021Detailed filing. Detailed filing data is available for this year.$0.75$0.29$0.46$1.19$1.07$0.12
2020Detailed filing. Detailed filing data is available for this year.$0.60$0.26$0.34$0.99$0.91$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.50$0.25$0.25$0.89$0.85$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.43$0.21$0.22$0.85$0.75$0.10
2017Detailed filing. Detailed filing data is available for this year.$0.35$0.23$0.12$0.73$0.66$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.27$0.21$0.06$0.54$0.56$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.24$0.71$0.62$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.15$0.00$0.15$0.65$0.62$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.12$0.00$0.12$0.49
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.00$0.15$0.37
2011Summary only. Only limited summary data is available for this year.$0.13$0.00$0.13$0.35$0.28$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 6, 2026
Return Version
2024v5.0
Gross Receipts
$3,310,615
Mission and Program Overview

Mission

To operate not-for-profit ministries that are both religious and educational in nature.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,859,620$7,425,148▲ $3,565,528
Rtn Earn Endowment Incm Other Fnds$1,000,490$1,871,920▲ $871,430
Cash and Non-Interest-Bearing Accounts$683,229$727,293▲ $44,064
Prepaid Expenses and Deferred Charges$52,362$37,390▼ $14,972
Total Assets$4,595,211$8,189,831▲ $3,594,620
Liabilities
Other Liabilities$3,106,111$5,847,209▲ $2,741,098
Deferred Revenue$451,682$434,761▼ $16,921
Accounts Payable and Accrued Expenses$36,928$35,941▼ $987
Total Liabilities$3,594,721$6,317,911▲ $2,723,190
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,000,490$1,871,920▲ $871,430
Total Liabilities and Net Assets / Fund Balance$4,595,211$8,189,831▲ $3,594,620

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$4,383,759$56,177$4,439,936
Buildings$2,944,761$198,108$3,142,869
Other Land Buildings$96,628$199,003$295,631
Equipment-$1,699$1,699
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tj OverstreetPresident
Charlie WillsBoard Member
Jack LynnBoard Member
Stephen MullinsSecretary
Thad DrakeTreasurer
Jason GroeVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,515,400
Program Service Revenue
$1,632,530
Investment Income
$6,628
Other Revenue
$146,713
All Other Contributions
$1,500,400
Change in Net Assets
$871,430
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,382,613
Other Expenses$1,047,228
Total Fundraising Expense$108,155
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$796,538$420,531$66,845$1,283,914
Fees for Services Other$211,117$135,751-$346,868
Interest-$238,820-$238,820
Depreciation Depletion$168,636--$168,636
Occupancy$134,387$14,931-$149,318
Payroll Taxes$60,935$32,167$5,117$98,219
Insurance$41,406--$41,406
Office Expenses$25,601--$25,601
Fees for Services Accounting-$22,490-$22,490
Advertising-$2,148$12,343$14,491
Other Expenses$624$11,015$23,825$624
Other Employee Benefits$298$157$25$480
Total Functional Expenses$1,443,676$878,010$108,155$2,429,841
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$66,245
Fundraising Direct Expenses$9,344
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Lions Day$38,517$38,517$1,373$37,144
Silent Auction$24,032$24,032$7,671$16,361
Total Events$62,549$62,549$9,044$53,505
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Note Payable$5,847,209
Governance and Compliance

Governance Checklist

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

Development director casey overstreet employee spouse of tj overstreet

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

A full copy of form 990 is provided to the school administrator and to the board president for review prior to filing.

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

The board holds an annual meeting at which the conflict of interest policy is reviewed, and updated if necessary. At that time the board members are asked to disclose any conflicts of interest.

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

Compensation of the school director is set by the board. The compensation is based on factors such as qualifications, experience, comparative salaries at other schools, and is also affected by the school's size and budgetary limitations.

Form 990, Page 6, Part VI, Line 19

Governing documents are available for inspection upon request at the office of the organization.

Filing and Contact Details

Filer

Filer Name
Seek Ye First Ministries
EIN
87-0782691
Phone
9315264472
Address
1000 ENGLAND DRIVE, COOKEVILLE, TN 38501
Doing Business As
Highland Rim Academy

Signing Officer

Name
Tj Overstreet
Title
President
Phone
9315264472
Signed
2026-02-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tj Overstreet
Formed
2007
Legal Domicile
Tn
Voting Board Members
6
Independent Board Members
6
Employees
50
Volunteers
80

Preparer

Firm
Strategic Vision Advisory Group Pllc
Address
124 N MAIN ST, JAMESTOWN, TN 38556-3735
Preparer
Lou Alice Funk CPA
Phone
9315267041
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item C

Highland rim academy daniel one academy

Form 990, Page 2, Part III, Line 4D

The first ministry to be undertaken by the organization is a classical christian school to be operated in putnam county, tn. Highland rim academy was opened in august, 2007 in cookeville, tn. Highland rim is a school for elementary, middle school and high school students offering a classical christian education. The school serves children in grades k - 12. Daniel 1 academy provides home schooling assistance to families.

Form 990, Part IX, Line 11G

Art supplies 1,758 0 0 teacher substitutes 8,930 0 0 curriculum 63,487 0 0 school software 13,788 0 0 staff development 3,260 0 0 facts fees 0 7,575 0 graduation supplies 3,249 0 0 senior recognition dinner 501 0 0 hospitality 0 2,469 0 student field trips 19,036 0 0 student sports 35,867 0 0 auto expenses 7,569 0 0 general music expenses 1,697 0 0 theatre expenses 765 0 0 student retreats 6,097 0 0 spring formal expenses 920 0 0 pso expenses 389 0 0 student lunches expenses 30,855 0 0 bank charges 0 4,524 0 taxes & licenses 0 46,183 0 miscellaneous 5,762 0 0 orchestra 1,588 0 0 sro reimbursement 0 75,000 0 classroom supplies 5,318 0 0 gardening club 60 0 0 staff expense 221 0 0 total 211,117 135,751 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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IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE FIRST MINISTRY TO BE UNDERTAKEN BY THE ORGANIZATION IS A CLASSICAL CHRISTIAN SCHOOL TO BE OPERATED IN PUTNAM COUNTY, TN. HIGHLAND RIM ACADEMY WAS OPENED IN AUGUST, 2007 IN COOKEVILLE, TN. HIGHLAND RIM IS A SCHOOL FOR ELEMENTARY, MIDDLE SCHOOL AND HIGH SCHOOL STUDENTS OFFERING A CLASSICAL CHRISTIAN EDUCATION. THE SCHOOL SERVES CHILDREN IN GRADES K - 12. DANIEL 1 ACADEMY PROVIDES HOME SCHOOLING ASSISTANCE TO FAMILIES.
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt096628
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NOTE PAYABLE
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IRS990ScheduleD/TotalLiabilityAmt05847209
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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
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IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
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IRS990ScheduleE/MaintainScholarshipsRecsInd0true
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0PUBLISHED ADVERTISEMENTS FOR THE SCHOOL INCLUDE LANGUAGE STATING THAT THE SCHOOL DOES NOT DISCRIMINATE ON THE BASIS OF RACE OR ETHNIC ORIGIN.
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0DEVELOPMENT DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SPOUSE OF BOARD
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0EMPLOYED BY SCHOOL
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0HIGHLAND RIM ACADEMY DANIEL ONE ACADEMY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FIRST MINISTRY TO BE UNDERTAKEN BY THE ORGANIZATION IS A CLASSICAL CHRISTIAN SCHOOL TO BE OPERATED IN PUTNAM COUNTY, TN. HIGHLAND RIM ACADEMY WAS OPENED IN AUGUST, 2007 IN COOKEVILLE, TN. HIGHLAND RIM IS A SCHOOL FOR ELEMENTARY, MIDDLE SCHOOL AND HIGH SCHOOL STUDENTS OFFERING A CLASSICAL CHRISTIAN EDUCATION. THE SCHOOL SERVES CHILDREN IN GRADES K - 12. DANIEL 1 ACADEMY PROVIDES HOME SCHOOLING ASSISTANCE TO FAMILIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DEVELOPMENT DIRECTOR CASEY OVERSTREET EMPLOYEE SPOUSE OF TJ OVERSTREET
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A FULL COPY OF FORM 990 IS PROVIDED TO THE SCHOOL ADMINISTRATOR AND TO THE BOARD PRESIDENT FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD HOLDS AN ANNUAL MEETING AT WHICH THE CONFLICT OF INTEREST POLICY IS REVIEWED, AND UPDATED IF NECESSARY. AT THAT TIME THE BOARD MEMBERS ARE ASKED TO DISCLOSE ANY CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION OF THE SCHOOL DIRECTOR IS SET BY THE BOARD. THE COMPENSATION IS BASED ON FACTORS SUCH AS QUALIFICATIONS, EXPERIENCE, COMPARATIVE SALARIES AT OTHER SCHOOLS, AND IS ALSO AFFECTED BY THE SCHOOL'S SIZE AND BUDGETARY LIMITATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS ARE AVAILABLE FOR INSPECTION UPON REQUEST AT THE OFFICE OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ART SUPPLIES 1,758 0 0 TEACHER SUBSTITUTES 8,930 0 0 CURRICULUM 63,487 0 0 SCHOOL SOFTWARE 13,788 0 0 STAFF DEVELOPMENT 3,260 0 0 FACTS FEES 0 7,575 0 GRADUATION SUPPLIES 3,249 0 0 SENIOR RECOGNITION DINNER 501 0 0 HOSPITALITY 0 2,469 0 STUDENT FIELD TRIPS 19,036 0 0 STUDENT SPORTS 35,867 0 0 AUTO EXPENSES 7,569 0 0 GENERAL MUSIC EXPENSES 1,697 0 0 THEATRE EXPENSES 765 0 0 STUDENT RETREATS 6,097 0 0 SPRING FORMAL EXPENSES 920 0 0 PSO EXPENSES 389 0 0 STUDENT LUNCHES EXPENSES 30,855 0 0 BANK CHARGES 0 4,524 0 TAXES & LICENSES 0 46,183 0 MISCELLANEOUS 5,762 0 0 ORCHESTRA 1,588 0 0 SRO REIMBURSEMENT 0 75,000 0 CLASSROOM SUPPLIES 5,318 0 0 GARDENING CLUB 60 0 0 STAFF EXPENSE 221 0 0 TOTAL 211,117 135,751 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 11G
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IRS990/WebsiteAddressTxt0WWW.HIGHLANDRIMACADEMY.ORG
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0TJ OVERSTREET
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09315264472
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SEEK YE FIRST MINISTRIES
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ATTENTION HEAD OF SCHOOL
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ReturnHeader/PreparerPersonGrp/PhoneNum09315267041
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-06

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