Civic Intelligence

Green Pastures Academy Inc

EIN 90-0353551 • 501(c)3 • Decatur, GA

Profile

Meeting the spiritual, educational and social needs of families and children throughout the community.

5455 Flat Shoals PkwyDecatur, GA 30034

n/A

Siviq Scores

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

Liabilities / Assets

97th percentile

2.83x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

89th percentile

0.32x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

23rd percentile

-20%

Higher net margin than 23% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

86th percentile

$14,400

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Assets

$56,875

No earlier filing loaded for comparison.

Liabilities

$161,057

No earlier filing loaded for comparison.

Net Assets

-$104,182

No earlier filing loaded for comparison.

Revenue

$497,137

No earlier filing loaded for comparison.

Expenses

$598,740

No earlier filing loaded for comparison.

Net Income

-$101,603

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

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

$200K$100K$0-$100K-$200KAssets 2015: $56,875Liabilities 2015: $161,057Net Assets 2015: -$104,1822015

Highlighted filing

2015

Assets$56,875
Liabilities$161,057
Net Assets-$104,182

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2015: $497,137Expenses 2015: $598,740Net Income 2015: -$101,6032015

Highlighted filing

2015

Revenue$497,137
Expenses$598,740
Net Income-$101,603

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2015Detailed filing. Detailed filing data is available for this year.$0.57$1.61$1.04$4.97$5.99$1.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2014 to Aug 31, 2015
Signed
Feb 2, 2016
Return Version
2014v6.0
Gross Receipts
$497,137
Mission and Program Overview

Mission

Meeting the spiritual, educational and social needs of families and children throughout the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable-$31,777-
Land, Buildings, and Equipment, Net-$16,901-
Cash and Non-Interest-Bearing Accounts-$8,197-
Total Assets$0$56,875▲ $56,875
Liabilities
Other Liabilities-$77,695-
Deferred Revenue-$68,549-
Accounts Payable and Accrued Expenses-$14,813-
Total Liabilities$0$161,057▲ $161,057
Net Assets / Fund Balance
Unrestricted Net Assets-$-104,182-
Total Net Assets Fund Balance$0$-104,182▼ $104,182
Total Liabilities and Net Assets / Fund Balance$0$56,875▲ $56,875

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$16,901$1,521$18,422
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Collette GunbyPresidentPT$14,400$14,400
Revenue and Support

Revenue Composition

Contributions and Grants
$23,160
Program Service Revenue
$473,977
Investment Income
$0
Other Revenue
$0
All Other Contributions
$23,160
Change in Net Assets
$-101,603
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$375,808
Other Expenses$222,932
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$331,130--$331,130
Payroll Taxes$33,411--$33,411
Current Officers, Directors, Trustees, and Key Employees$14,400--$14,400
Office Expenses$10,064--$10,064
Other Expenses$9,618--$9,618
All Other Expenses$9,614--$9,614
Occupancy$7,823--$7,823
Insurance$2,655--$2,655
Advertising$2,385--$2,385
Travel$1,307--$1,307
Fees for Services Other$37--$37
Other Employee Benefits$-3,133--$-3,133
Total Functional Expenses$598,740$0$0$598,740
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
Due To/from Gp Church$60,087
Payroll Liabilities$17,608
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Green Pastures Academy Inc
EIN
90-0353551
Phone
7709878121
Address
5455 FLAT SHOALS PKWY, DECATUR, GA 30034
Doing Business As
Green Pastures Christian Schools

Signing Officer

Name
Collette Gunby
Title
President
Phone
7709878121
Signed
2016-02-02

Organization Details

Principal Officer
Collette Gunby
Formed
2011
Legal Domicile
Ga
Voting Board Members
1
Independent Board Members
1
Employees
19

Preparer

Firm
Jennings & Associates LLC
Address
3235 SATELLITE BLVD STE 260, DULUTH, GA 30096
Preparer
Britt Jennings
Phone
7702327105
Raw XML Appendix261 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt014813
IRS990/AccountsReceivableGrp/EOYAmt031777
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0MEETING THE SPIRITUAL, EDUCATIONAL AND SOCIAL NEEDS OF FAMILIES AND CHILDREN THROUGHOUT THE COMMUNITY.
IRS990/AdvertisingGrp/ProgramServicesAmt02385
IRS990/AdvertisingGrp/TotalAmt02385
IRS990/AllOtherContributionsAmt023160
IRS990/AllOtherExpensesGrp/ProgramServicesAmt09614
IRS990/AllOtherExpensesGrp/TotalAmt09614
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0COLLETTE GUNBY
IRS990/BooksInCareOfDetail/PhoneNum07709878121
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt05455 FLAT SHOALS ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0ATLANTA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd030034
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/EOYAmt08197
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt014400
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt014400
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt023160
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0222932
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0473977
IRS990/CYRevenuesLessExpensesAmt0-101603
IRS990/CYSalariesCompEmpBnftPaidAmt0375808
IRS990/CYTotalExpensesAmt0598740
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0497137
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/EOYAmt068549
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0PROVIDING EDUCATION AND CHILDCARE SERVICES.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0GREEN PASTURES CHRISTIAN SCHOOLS
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt019
IRS990/EmploymentTaxReturnsFiledInd0false
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0598740
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt037
IRS990/FeesForServicesOtherGrp/TotalAmt037
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt010.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/PersonNm0COLLETTE GUNBY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt014400
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02011
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt01
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0497137
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InitialReturnInd0X
IRS990/InsuranceGrp/ProgramServicesAmt02655
IRS990/InsuranceGrp/TotalAmt02655
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt017
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01521
IRS990/LandBldgEquipBasisNetGrp/EOYAmt016901
IRS990/LandBldgEquipCostOrOtherBssAmt018422
IRS990/LegalDomicileStateCd0GA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0MEETING THE SPIRITUAL, EDUCATIONAL AND SOCIAL NEEDS OF FAMILIES AND CHILDREN THROUGHOUT THE COMMUNITY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesEOYAmt0-104182
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt07823
IRS990/OccupancyGrp/TotalAmt07823
IRS990/OfficeExpensesGrp/ProgramServicesAmt010064
IRS990/OfficeExpensesGrp/TotalAmt010064
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0-3133
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0-3133
IRS990/OtherExpensesGrp/Desc0CONTRACTED SERVICES
IRS990/OtherExpensesGrp/Desc1FOOD SERVICE
IRS990/OtherExpensesGrp/Desc2SCHOOL EXPENSES
IRS990/OtherExpensesGrp/Desc3AUTO EXPENSE
IRS990/OtherExpensesGrp/ProgramServicesAmt0131123
IRS990/OtherExpensesGrp/ProgramServicesAmt128439
IRS990/OtherExpensesGrp/ProgramServicesAmt219867
IRS990/OtherExpensesGrp/ProgramServicesAmt39618
IRS990/OtherExpensesGrp/TotalAmt0131123
IRS990/OtherExpensesGrp/TotalAmt128439
IRS990/OtherExpensesGrp/TotalAmt219867
IRS990/OtherExpensesGrp/TotalAmt39618
IRS990/OtherLiabilitiesGrp/EOYAmt077695
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0331130
IRS990/OtherSalariesAndWagesGrp/TotalAmt0331130
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt033411
IRS990/PayrollTaxesGrp/TotalAmt033411
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0COLLETTE GUNBY
IRS990/PriorPeriodAdjustmentsAmt0-2579
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0FACTS MANAGEMENT
IRS990/ProgramServiceRevenueGrp/Desc1SCHOOL INCOME
IRS990/ProgramServiceRevenueGrp/Desc2CAPS
IRS990/ProgramServiceRevenueGrp/Desc3CACFP
IRS990/ProgramServiceRevenueGrp/Desc4IEP
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0171373
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1169618
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt291968
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt319036
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt411411
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0171373
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1169618
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt291968
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt319036
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt411411
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/ReconcilationRevenueExpnssAmt0-101603
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt016901
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01521
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt018422
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt060087
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt117608
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO/FROM GP CHURCH
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt016901
IRS990ScheduleD/TotalLiabilityAmt077695
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsEOYAmt056875
IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt056875
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt023160
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0598740
IRS990/TotalFunctionalExpensesGrp/TotalAmt0598740
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt0161057
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0161057
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-104182
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt010571
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt010571
IRS990/TotalProgramServiceExpensesAmt0598740
IRS990/TotalProgramServiceRevenueAmt0473977
IRS990/TotalReportableCompFromOrgAmt014400
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0473977
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0497137
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt056875
IRS990/TravelGrp/ProgramServicesAmt01307
IRS990/TravelGrp/TotalAmt01307
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-104182
IRS990/USAddress/AddressLine1Txt05621 WILDWOOD TRAIL
IRS990/USAddress/CityNm0LITHONIA
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030038
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/PersonNm0COLLETTE GUNBY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07709878121
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-02-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GREEN PASTURES ACADEMY INC
ReturnHeader/Filer/BusinessNameControlTxt0GREE
ReturnHeader/Filer/EIN0900353551
ReturnHeader/Filer/PhoneNum07709878121
ReturnHeader/Filer/USAddress/AddressLine1Txt05455 FLAT SHOALS PKWY
ReturnHeader/Filer/USAddress/CityNm0DECATUR
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030034
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0582392101
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JENNINGS & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03235 SATELLITE BLVD STE 260
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DULUTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030096
ReturnHeader/PreparerPersonGrp/PhoneNum07702327105
ReturnHeader/PreparerPersonGrp/PreparationDt02016-07-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRITT JENNINGS
ReturnHeader/ReturnTs02016-07-17T15:22:57-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-09-01
ReturnHeader/TaxPeriodEndDt02015-08-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.