ATHENS CHRISTIAN SCHOOL INC: Form 990, tax year 2021
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- Organization
- ATHENS CHRISTIAN SCHOOL INC (EIN 58-1089989)
- Tax period
- 2021-08-01 to 2022-07-31
- Filed
- 2023-03-21
- IRS object ID
- 202310809349301521
- Schema version
- 2021v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-03-21T19:45:16-04:00 | ReturnTs |
| Tax Period End | 2022-07-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 581681223 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COLLINSMOODY & COMPANY PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 709 | AddressLine1Txt |
| City | ATHENS | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 306030709 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-08-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 581089989 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ATHENS CHRISTIAN SCHOOL INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ATHE | BusinessNameControlTxt |
| Phone | 7065497586 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1270 US HIGHWAY 29 NORTH | AddressLine1Txt |
| City | ATHENS | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30601 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEPHEN CUMMINGS | PersonNm |
| Person Title | HEADMASTER | PersonTitleTxt |
| Phone | 7065497586 | PhoneNum |
| Signature | 2023-02-19 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | STEPHEN | PersonFirstNm |
| Person Last | CUMMINGS | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | K SCOTT COLLINS | PreparerPersonNm |
| PTIN | P00660951 | PTIN |
| Phone | 7065433493 | PhoneNum |
| Preparation | 2023-02-19 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | STEPHEN CUMMINGS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1270 US HIGHWAY 29 NORTH | AddressLine1Txt |
| City | ATHENS | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $5,402,502 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.ATHENSCHRISTIAN.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1970 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | ACS IS A NON-DEMONIATIONAL COLLEGE PREPARATORY EDUCATIONAL INSTITUTIO FOUNDED TO WORK HAND IN HAND WITH THE FAMILY IN CONNECTION WITH THE MENTAL, PHYSICAL, SOCIAL, AND SPIRITUAL DEVELOPMENT OF THEIR CHILDREN. THE OBJECTIVE OF ACS IS TO EQUIP EACH STUDENT WITH A CHRISIAN WORLD-VIEW; THE FINES ACADMIC TRAINING AVAILABLE, AND THE SCRIPTURAL CHARACTER TRAITS NECESSARY FOR EACH STUDENT TO REACH HIS OR HER MAXIMUN POTENTIAL IN LIFE, FOR THE GLORY OF GOD. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 95 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $77,313 | PYContributionsGrantsAmt |
| CY Contributions Grants | $610,479 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $4,435,949 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,624,782 | CYProgramServiceRevenueAmt |
| PY Investment Income | $4,720 | PYInvestmentIncomeAmt |
| CY Investment Income | $4,350 | CYInvestmentIncomeAmt |
| PY Other Revenue | $648,919 | PYOtherRevenueAmt |
| CY Other Revenue | $161,359 | CYOtherRevenueAmt |
| PY Total Revenue | $5,166,901 | PYTotalRevenueAmt |
| CY Total Revenue | $5,400,970 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,910,696 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,024,542 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,195,363 | PYOtherExpensesAmt |
| CY Other Expenses | $2,410,031 | CYOtherExpensesAmt |
| PY Total Expenses | $5,106,059 | PYTotalExpensesAmt |
| CY Total Expenses | $5,434,573 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $60,842 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$33,603 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $8,432,054 | TotalAssetsBOYAmt |
| Total Assets EOY | $8,090,665 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,938,822 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,630,859 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,493,232 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,459,806 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | ACS IS A NON-DEMONIATIONAL COLLEGE PREPARATORY EDUCATIONAL INSTITUTIO FOUNDED TO WORK HAND IN HAND WITH THE FAMILY IN CONNECTION WITH THE MENTAL, PHYSICAL, SOCIAL, AND SPIRITUAL DEVELOPMENT OF THEIR CHILDREN. THE OBJECTIVE OF ACS IS TO EQUIP EACH STUDENT WITH A CHRISIAN WORLD-VIEW; THE FINES ACADMIC TRAINING AVAILABLE, AND THE SCRIPTURAL CHARACTER TRAITS NECESSARY FOR EACH STUDENT TO REACH HIS OR HER MAXIMUN POTENTIAL IN LIFE, FOR THE GLORY OF GOD. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $5,084,003 | ExpenseAmt |
| Revenue | $4,624,782 | RevenueAmt |
| Desc | PROVIDED QUALITY INSTRUCTION IN ALL DISCIPLINES OF EDUCATION TO OVER 700 ELEMENTARY AND SECONDARY STUDENTS. | Desc |
| Total Program Service Expenses | $5,084,003 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 52 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 95 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEPHEN CUMMINGS | PersonNm |
| Phone | 7065497586 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1270 US HIGHWAY 29 NORTH | AddressLine1Txt |
| City | ATHENS | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30601 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| STEPHEN CUMMINGS | ||||||
| HEADMASTER | 40.00 | Yes (X) | Yes (X) | $69,750 | $0 | $3,942 |
| SUSAN BEACHMAN | ||||||
| SECRETARY | 40.00 | Yes (X) | Yes (X) | $48,541 | $0 | $6,955 |
| FRANK BEADLE | ||||||
| CHAIRMAN | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MARTI BRICK | ||||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | ||
| KEVIN CHRISTIAN | ||||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | ||
| ANTONIO MARTIN | ||||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | ||
| CARY RIVERS | ||||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | ||
| WILL SPRAGUE | ||||||
| VICE CHARIMA | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| KIM HUFF WHELESS | ||||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $118,291 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $10,897 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $610,479 | AllOtherContributionsAmt |
| Total Contributions | $610,479 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION & FEES | 900099 | $4,130,548 | $4,130,548 |
| SPORTS REVENUE | 711130 | $129,922 | $129,922 |
| TRIP REVENUE | 711130 | $124,360 | $124,360 |
| SCHOOL ACTIVITIES REVENUE | 711130 | $104,121 | $104,121 |
| OTHER REVENUES | 711130 | $93,805 | $93,805 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $42,026 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $42,026 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,624,782 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,350 | TotalRevenueColumnAmt |
| Exclusion | $4,350 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $27,379 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $1,532 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,847 | TotalRevenueColumnAmt |
| Exclusion | $25,847 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DECAL GRANT | Desc |
| Total Revenue Column | $135,512 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $135,512 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $135,512 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,400,970 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,760,294 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $30,197 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,640,117 | TotalAmt |
| Program Services | $2,481,710 | ProgramServicesAmt |
| Management And General | $158,407 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,460 | TotalAmt |
| Program Services | $38,972 | ProgramServicesAmt |
| Management And General | $2,488 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $145,378 | TotalAmt |
| Program Services | $136,656 | ProgramServicesAmt |
| Management And General | $8,722 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $197,587 | TotalAmt |
| Program Services | $185,732 | ProgramServicesAmt |
| Management And General | $11,855 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,012 | TotalAmt |
| Program Services | $5,012 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,082 | TotalAmt |
| Program Services | $20,082 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,459 | TotalAmt |
| Program Services | $10,160 | ProgramServicesAmt |
| Management And General | $17,299 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,059 | TotalAmt |
| Program Services | $13,712 | ProgramServicesAmt |
| Management And General | $23,347 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,349 | TotalAmt |
| Program Services | $81,349 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $140,845 | TotalAmt |
| Program Services | $52,112 | ProgramServicesAmt |
| Management And General | $88,733 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,502 | TotalAmt |
| Program Services | $106,502 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $516,782 | TotalAmt |
| Program Services | $516,782 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,046 | TotalAmt |
| Program Services | $23,327 | ProgramServicesAmt |
| Management And General | $39,719 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| MAINTENANCE EXPENSES | $284,888 | $284,888 |
| SPORT EXPENSES | $209,298 | $209,298 |
| SCHOOL EXPENSES | $209,277 | $209,277 |
| OTHER PROGRAM EXPENSE | $140,951 | $140,951 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $567,481 | TotalAmt |
| Program Services | $567,481 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,434,573 | TotalAmt |
| Program Services | $5,084,003 | ProgramServicesAmt |
| Management And General | $350,570 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,084,886 | BOYAmt |
| EOY | $624,230 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,405,728 | BOYAmt |
| EOY | $1,438,605 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,938 | BOYAmt |
| EOY | $10,204 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,573 | BOYAmt |
| EOY | $13,956 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $13,579,270 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $8,140,149 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,864,830 | BOYAmt |
| EOY | $5,439,121 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $490,399 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,099 | BOYAmt |
| EOY | $51,113 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $23,037 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,432,054 | BOYAmt |
| EOY | $8,090,665 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $62,829 | BOYAmt |
| EOY | $36,788 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,500 | BOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,106,285 | BOYAmt |
| EOY | $2,968,104 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $762,208 | BOYAmt |
| EOY | $625,967 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,938,822 | BOYAmt |
| EOY | $3,630,859 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,492,974 | BOYAmt |
| EOY | $4,459,806 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $258 | BOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,493,232 | BOYAmt |
| EOY | $4,459,806 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,432,054 | BOYAmt |
| EOY | $8,090,665 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$33,603 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $175 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $2 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $526,766 | OtherCostOrOtherBasisAmt |
| Book Value | $526,766 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,601,204 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,336,033 | DepreciationAmt |
| Book Value | $3,265,171 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,371,695 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,698,612 | DepreciationAmt |
| Book Value | $673,083 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,955,174 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,044,702 | DepreciationAmt |
| Book Value | $910,472 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,124,431 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,060,802 | DepreciationAmt |
| Book Value | $63,629 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $5,439,121 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| PREPAID TUITION | $616,892 |
| DECAL GRANT - COVID-19 | $8,769 |
| GROUP INSURANCE W/H | $306 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $625,967 | TotalLiabilityAmt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | false | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, LINE 3 | FormAndLineReferenceDesc |
| Explanation | ON WEB PAGE UNDER ADMISSION GUILDINES - NON-DISCRIMINATION POLICY AND ALSO APPEARS ON THE "ADMISSION ONLINE" PAGE. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | FUNDRAISER | Event1Nm |
| Gross Receipts Event1 | $27,379 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $27,379 | GrossRevenueEvent1Amt |
| Cash Prizes Event1 | $1,100 | CashPrizesEvent1Amt |
| Other Direct Expenses Event1 | $432 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $27,379 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $27,379 | GrossRevenueTotalEventsAmt |
| Cash Prizes Total Events | $1,100 | CashPrizesTotalEventsAmt |
| Oth Direct Expnss Total Events | $432 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $1,532 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $25,847 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | ACS IS A NON-DEMONIATIONAL COLLEGE PREPARATORY EDUCATIONAL INSTITUTIO FOUNDED TO WORK HAND IN HAND WITH THE FAMILY IN CONNECTION WITH THE MENTAL, PHYSICAL, SOCIAL, AND SPIRITUAL DEVELOPMENT OF THEIR CHILDREN. THE OBJECTIVE OF ACS IS TO EQUIP EACH STUDENT WITH A CHRISIAN WORLD-VIEW; THE FINES ACADMIC TRAINING AVAILABLE, AND THE SCRIPTURAL CHARACTER TRAITS NECESSARY FOR EACH STUDENT TO REACH HIS OR HER MAXIMUN POTENTIAL IN LIFE, FOR THE GLORY OF GOD. |
| FORM 990, PAGE 6, PART VI, LINE 2 | STEPHEN CUMMINGS SUSAN BEACHMAN HEADMASTER SECRETARY FAMILY |
| FORM 990, PAGE 6, PART VI, LINE 11B | FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND EMAILED TO THE ORGANIZATION'S CFA, WHO REVIEWS IT FOR ACCURACY AND COMPLETENESS PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | ALL DIRECTORS AND OFFICERS AND THEIR IMMEDIATE FAMILY MEMBERS ARE COVERED BY THE CONFLICT OF INTEREST POLICY. DIRECTORS AND OFFICERS ARE REQUIRED TO ANNUALLY DISCLOSE OR UPDATE TO THE CEO OF THE BOARD OF DIRECTORS THEIR INTEREST THAT COULD GIVE RISE TO CONFLICTS OF INTEREST, SUCH AS A LIST OF FAMILY MEMBERS,S SUBSTANTIAL BUSINESS OR INVESTMENT HOLDINGS, AND OTHER TRANSACTIONS OF AFFILIATIONS WITH BUSINESSES AND OTHER ORGANIZATIONS OR THOSE OF FAMILY MEMBERS. AFTER REVIEWING THESE DISCLOSURES, THE BOARD OR ITS AUTHORIZED COMMITTEE WILL DETERMINE IF A CONFLICT OF INTEREST EXISTS WITH RESPECT TO A PARTICULAR TRANSACTION OR ARRANGEMENT. THE INTERESTED PERSON WILL NOT VOTE OR PARTICIPATE IN THE DETERMINATION PROCESS AND WILL BE EXCLUDED FROM DELIBERATIONS AND DECISIONS OF THE BOARD WITH RESPECT TO THE TRANSACTIONS OR ARRANGEMENT. |
| FORM 990, PAGE 6, PART VI, LINE 19 | ATHENS CHRISTIAN SCHOOL'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION'S FINANCIAL STATEMETNS ARE NOT AVAILABLE TO THE PUBLIC, BUT THE FINANCIAL INFORMATION THAT CONTAIN ARE REPORTED ON FORM 990, WHICH IS AVAILABLE ON THE GUIDESTAR WEBSITE. |
| FORM 990, PART IX, LINE 24E | SCHOOL ACTIVITES EXPENSES 120,893 0 0 TRIP EXPENSES 104,518 0 0 COVID-19 DECAL EXPENSES 90,350 0 0 SUPPLIES EXPENSES 85,822 0 0 TRANSPORTATION EXPENSES 82,932 0 0 SCHOOLS ADMINISTRATION 32,905 0 0 DEPRECIATION ADJUSTMENT 31,942 0 0 SUMMER ACTIVITIES EXPENSE 18,119 0 0 TOTAL 567,481 0 0 |
| FORM 990, PART XI, LINE 9 | BOOK / TAX DEPRECIATION DIFFERENCE 2 |
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