Hirsch Academy INC EIN 59-3797206 Form 990 (PDF) Claim this org

Hirsch Academy INC

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Educates students with learning differences and special needs. For fiscal year 2025 it reported $1.1M in revenue, $1.1M in expenses, and $416K in net assets.Pt I

Type
Public charity (501(c)(3)) · Education
Location
Decatur, GA
Website
www.hirschaademy.org
Filings
5 on file (2021–2025)
Revenue
$1.1MFY2025
Expenses
$1.1M
Net assets
$416K
People
11
Filings
5
Updates
0
More identity details & actions ⌄
EIN  59-3797206 Public charity (501(c)(3)) Decatur, GA
Form 990 (PDF)
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Size
$1–10M
What they do
Educates students with learning differences and special needs.
Leadership
Lauren Cotton-Smith · Director
Money in and out
$1.1M revenue, $1.1M expenses
Bottom line
94% program efficiency
Where the money goes · FY2025
Total revenue
$1.1M
Pt VIII · Ln 12
Total expenses
$1.1M
Pt IX · Ln 25
Net assets
$416K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $16K
Where spending went · Part IX cols B–D
Program services $0.94 Management & general $0.04 Fundraising $0.02
Program efficiency
94%
of spending reaches programs▼ -3% vs prior filing year
Operating runway
4.3mo
months of highly liquid reserves at operating expense rate▼ -17% vs prior filing year
Surplus margin
+1%
revenue over expenses, this year▲ +243% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$1.1M
FY2025▲ +15%
Expenses
$1.1M
FY2025▲ +13%
Total assets
$411K
FY2025▼ -7%
Total liabilities
$-5K
FY2025▼ -133%
Total revenue
$1.1M
Pt VIII · Ln 12
Total expenses
$1.1M
Pt IX · Ln 25
Net assets
$416K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$16K
Total assetsPt X · Ln 16$411K
Program-expense ratioPt IX · col B94%
Voting members of governing bodyPt I · Ln 311
Independent voting membersPt I · Ln 411
Mission & Programs · Part III

Where the work happens

1 program service account for $1.0M of program spending, described in the organization's own filed words · FY2024.
01

Serves over 30 students with mild regulatory issues and learning difficulties by creating a new type of learning environment focusing on each childs developmental stage and individual needs. Launched new inquiry based science curriculum for k-8.

$1.0Mprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CHirsch Academy INC
EINHdr · item D59-3797206
Principal addressHdr · item CDecatur, GA
WebsiteHdr · item Jwww.hirschaademy.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MGA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFEducation (B20)
Ruling yearIRS BMFDec 2005

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a11
Independent voting membersPt VI · Ln 1b11
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
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Statement of Revenue

Part VIII
Program service revenue$967K · 88%
Contributions & grants$111K · 10%
Investment income$10K · 1%
Other revenue$13K · 1%
Program service revenue88%$967K
Contributions & grants10%$111K
Investment income1%$10K
Other revenue1%$13K
— government grantsLn 1e$73K
Total revenueLn 12$1.1M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.94 Management & general $0.04 Fundraising $0.02
Program services94%$1.0M
Management & general4%$43K
Fundraising2%$18K
Total functional expensesLn 25$1.1M

Balance Sheet

Part X · end of year
CashLn 1$388K
Total assetsLn 16$411K
Total liabilitiesLn 26$-5K
Total net assetsLn 32$416K
Months of cash on handcomputed4.3

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $388K · Operating expenses/yr $1.1M
4.3 months
Where the money goes
Program services
Program services $1.0M · Total expenses $1.1M
94%
Management & General
Management & general $43K · Total expenses $1.1M
4%
Fundraising
Fundraising $18K · Total expenses $1.1M
2%
Cost to raise $1
Fundraising expense (3-yr avg) $8K · Solicited contributions (3-yr avg) $19K
$0.41 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $111K · Total revenue $1.1M
10%
Government reliance
Government grants $73K · Total revenue $1.1M
7%
Earned-income share
Program service revenue $967K · Total revenue $1.1M
88%
Investment reliance
Investment income $10K · Total revenue $1.1M
+0.9%
Program self-sufficiency
Program service revenue $967K · Total expenses $1.1M
89%
Growth & trend
Revenue growth (YoY)
This year $1.1M · Prior year $954K
+15%
Revenue CAGR
FY2020 $856K · FY2024 $1.1M
+6%
Net-asset trend (YoY)
End of year $416K · Beginning of year $427K
-3%
Balance sheet
Surplus Margin
Revenue $1.1M · Expenses $1.1M
+1%
Liabilities-to-Assets
Total liabilities $-5K · Total assets $411K
-1%
Net-asset ratio
Net assets $416K · Total assets $411K
101%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $411K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Lauren Cotton-Smith · Reported title DIRECTOR · Highest reported compensation $0 · Total expenses $1.1M
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $773K · Total expenses $1.1M
71%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 94%
Overhead ratio 4%
Fundraising cost ratio 16%
Revenue growth 15%
Legal fee ratio -0.05%
Accounting fee ratio 2%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 3 funders$45K
See all 3 funders →

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$1.1M revenue · viewing · ⤓ 990 PDF
FY2024$954K revenue · ⤓ 990 PDF
FY2023$840K revenue · ⤓ 990 PDF
FY2022$1.0M revenue · ⤓ 990 PDF
FY2021$856K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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