Shepherd's Hill Academy 
The information on this page was last updated 5/9/2024. If you see errors or omissions, please email: [email protected]
Summary
Premier Christian Boarding School for Teens in Crisis
Contact information
Mailing address:
Shepherd's Hill Academy
2200 Price Road
Martin, GA 30557
Website: shepherdshillacademy.org
Phone: (706) 779-5766
Email: [email protected]
Organization details
EIN: 582579953
CEO/President: Allison Wallace
Chairman: Jim Hitt
Board size: 7
Founder: Trace and Beth Embry
Ruling year: 2001
Tax deductible: Yes
Fiscal year end: 12/31
Member of ECFA: No
Member of ECFA since:
Purpose
Shepherd's Hill Academy provides a safe environment for teens to learn and heal.
Mission statement
Building intellectual, social, emotional, and spiritual character into struggling teens and their families for the purpose of impacting today's culture for the glory of God and the benefit of society.
Statement of faith
Donor confidence score
Transparency grade
D
To understand our transparency grade, click here.
Financial efficiency ratings
Sector: K-12 Schools/Academies
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | | 83 of 1117 | 4 of 50 |
| Fund acquisition rating | | 19 of 1118 | 11 of 50 |
| Resource allocation rating | | 504 of 1118 | 25 of 50 |
| Asset utilization rating | | 143 of 1117 | 5 of 50 |
Financial ratios
| Funding ratios | Sector median | 2023 | 2022 | 2021 | 2020 | 2019 |
Return on fundraising efforts Return on fundraising efforts = Fundraising expense / Total contributions | 11% | 0% | 0% | 0% | 0% | 0% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 2% | 0% | 0% | 0% | 0% | 0% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 12% | 22% | 38% | 16% | 17% | 12% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 2% | 0% | 0% | 0% | 0% | 0% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 88% | 78% | 62% | 84% | 83% | 88% |
| Operating ratios | Sector median | 2023 | 2022 | 2021 | 2020 | 2019 |
Program expense ratio Program expense ratio = Program services / Total expenses | 83% | 83% | 82% | 80% | 82% | 82% |
Spending ratio Spending ratio = Total expenses / Total revenue | 98% | 89% | 78% | 92% | 92% | 94% |
Program output ratio Program output ratio = Program services / Total revenue | 80% | 74% | 64% | 74% | 76% | 77% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 2% | 11% | 22% | 8% | 8% | 6% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 2% | 16% | 39% | 16% | 21% | 20% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 14% | 17% | 18% | 20% | 18% | 18% |
| Investing ratios | Sector median | 2023 | 2022 | 2021 | 2020 | 2019 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 0.51 | 1.02 | 0.98 | 1.74 | 2.09 | 2.90 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 3.24 | 4.63 | 4.93 | 4.26 | 3.56 | 2.12 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 1.92 | 4.74 | 4.85 | 7.42 | 7.46 | 6.15 |
| Liquidity ratios | Sector median | 2023 | 2022 | 2021 | 2020 | 2019 |
Current ratio Current ratio = Total current assets / Total current liabilities | 3.25 | 3.48 | 2.79 | 6.20 | 6.71 | 9.08 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.31 | 0.29 | 0.36 | 0.16 | 0.15 | 0.11 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 3.14 | 1.80 | 1.59 | 1.36 | 1.37 | 1.74 |
| Solvency ratios | Sector median | 2023 | 2022 | 2021 | 2020 | 2019 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 33% | 22% | 29% | 11% | 13% | 5% |
Debt ratio Debt ratio = Debt / Total assets | 9% | 3% | 3% | 7% | 9% | 0% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 135% | 76% | 73% | 51% | 41% | 33% |
Financials
| Balance sheet | |||||
| Assets | 2023 | 2022 | 2021 | 2020 | 2019 |
| Cash | $447,949 | $576,611 | $286,569 | $236,801 | $295,018 |
| Receivables, inventories, prepaids | $252,487 | $27,230 | $55,516 | $113,244 | $126,710 |
| Short-term investments | $0 | $0 | $0 | $0 | $0 |
| Other current assets | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $700,436 | $603,841 | $342,085 | $350,045 | $421,728 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 |
| Fixed assets | $1,846,513 | $1,414,567 | $639,642 | $518,359 | $404,947 |
| Other long-term assets | $699,462 | $957,927 | $475,728 | $379,372 | $66,426 |
| Total long-term assets | $2,545,975 | $2,372,494 | $1,115,370 | $897,731 | $471,373 |
| Total assets | $3,246,411 | $2,976,335 | $1,457,455 | $1,247,776 | $893,101 |
| Liabilities | 2023 | 2022 | 2021 | 2020 | 2019 |
| Payables and accrued expenses | $128,849 | $113,572 | $55,173 | $52,186 | $46,424 |
| Other current liabilities | $72,167 | $102,996 | $0 | $0 | $0 |
| Total current liabilities | $201,016 | $216,568 | $55,173 | $52,186 | $46,424 |
| Debt | $96,716 | $102,028 | $107,740 | $114,254 | $0 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $421,544 | $530,277 | $0 | $0 | $0 |
| Total long-term liabilities | $518,260 | $632,305 | $107,740 | $114,254 | $0 |
| Total liabilities | $719,276 | $848,873 | $162,913 | $166,440 | $46,424 |
| Net assets | 2023 | 2022 | 2021 | 2020 | 2019 |
| Without donor restrictions | $2,249,217 | $1,699,812 | $818,814 | $701,964 | $780,807 |
| With donor restrictions | $277,918 | $427,650 | $475,728 | $379,372 | $65,870 |
| Net assets | $2,527,135 | $2,127,462 | $1,294,542 | $1,081,336 | $846,677 |
| Revenues and expenses | |||||
| Revenue | 2023 | 2022 | 2021 | 2020 | 2019 |
| Total contributions | $801,763 | $1,407,081 | $440,140 | $478,581 | $335,362 |
| Program service revenue | $2,913,025 | $2,343,674 | $2,304,158 | $2,356,693 | $2,422,814 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $1,285 | $799 | $421 | $812 | $1,362 |
| Other revenue | $0 | $0 | $0 | $0 | $0 |
| Total other revenue | $2,914,310 | $2,344,473 | $2,304,579 | $2,357,505 | $2,424,176 |
| Total revenue | $3,716,073 | $3,751,554 | $2,744,719 | $2,836,086 | $2,759,538 |
| Expenses | 2023 | 2022 | 2021 | 2020 | 2019 |
| Program services | $2,756,479 | $2,398,686 | $2,040,514 | $2,152,544 | $2,136,624 |
| Management and general | $566,086 | $527,695 | $498,301 | $457,460 | $456,718 |
| Fundraising | $0 | $0 | $0 | $0 | $0 |
| Total expenses | $3,322,565 | $2,926,381 | $2,538,815 | $2,610,004 | $2,593,342 |
| Change in net assets | 2023 | 2022 | 2021 | 2020 | 2019 |
| Surplus (deficit) | $393,508 | $825,173 | $205,904 | $226,082 | $166,196 |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | $393,508 | $825,173 | $205,904 | $226,082 | $166,196 |
Compensation
| Name | Title | Compensation |
| Beth Embry | Treasurer | $165,865 |
| Joshua Wallace | Director of Operations | $54,321 |
| Allison Wallace | Chairperson of Board | $41,322 |
| Trace Embry | Executive Director | $17,373 |
Compensation data as of: 12/31/2023
Response from ministry
No response has been provided by this ministry.
The information below was provided to MinistryWatch by the ministry itself. It was last updated 5/9/2024. To update the information below, please email: [email protected]