GREATER ATLANTA CHRISTIAN SCHOOLS INC: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- GREATER ATLANTA CHRISTIAN SCHOOLS INC (EIN 58-0960612)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2023-05-12
- IRS object ID
- 202311329349309841
- Schema version
- 2021v4.2
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule F
- Schedule G
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-05-12T22:45:13-05:00 | ReturnTs |
| Tax Period End | 2022-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SMITH & HOWARD ADVISORY LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 271 17TH STREET NW SUITE 1600 | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30363 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 580960612 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GREATER ATLANTA CHRISTIAN SCHOOLS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % JOSHUA THOMASON | InCareOfNm |
| Business Name Control | GREA | BusinessNameControlTxt |
| Phone | 7702432000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1575 INDIAN TRAIL ROAD | AddressLine1Txt |
| City | NORCROSS | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 300932614 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SCOTT HARSH | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 7702432000 | PhoneNum |
| Signature | 2023-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | SCOTT | PersonFirstNm |
| Person Last | HARSH | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SABRE J LINAHAN | PreparerPersonNm |
| PTIN | P01372980 | PTIN |
| Phone | 4048746244 | PhoneNum |
| Preparation | 2023-05-15 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| 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 | Scott Harsh | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1575 INDIAN TRAIL ROAD | AddressLine1Txt |
| City | NORCROSS | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 300932614 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $53,788,420 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.GREATERATLANTACHRISTIAN.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1964 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | TO HELP EACH STUDENT GROW AS JESUS DID, IN WISDOM AND STATURE, AND IN FAVOR WITH GOD AND MAN. | ActivityOrMissionDesc |
| Voting Members Governing Body | 23 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 560 | TotalEmployeeCnt |
| Total Volunteers | 500 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $6,468,902 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,219,076 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $37,543,386 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $40,720,115 | CYProgramServiceRevenueAmt |
| PY Investment Income | $108,329 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,162,097 | CYInvestmentIncomeAmt |
| PY Other Revenue | $777,246 | PYOtherRevenueAmt |
| CY Other Revenue | $1,032,276 | CYOtherRevenueAmt |
| PY Total Revenue | $44,897,863 | PYTotalRevenueAmt |
| CY Total Revenue | $46,133,564 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $8,533,908 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $8,708,033 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $21,363,888 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $23,205,278 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,012,641 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $14,197,415 | PYOtherExpensesAmt |
| CY Other Expenses | $15,435,498 | CYOtherExpensesAmt |
| PY Total Expenses | $44,095,211 | PYTotalExpensesAmt |
| CY Total Expenses | $47,348,809 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $802,652 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,215,245 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $104,910,212 | TotalAssetsBOYAmt |
| Total Assets EOY | $105,747,393 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $27,126,951 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $27,326,844 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $77,783,261 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $78,420,549 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO HELP EACH STUDENT GROW AS JESUS DID, IN WISDOM AND STATURE, AND IN FAVOR WITH GOD AND MAN. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $32,593,932 | ExpenseAmt |
| Grant | $8,708,033 | GrantAmt |
| Revenue | $38,849,520 | RevenueAmt |
| Desc | CURRICULAR PROGRAM - PROVIDED COLLEGE PREPARATORY EDUCATION TO OVER 1,800 STUDENTS FROM PRE-KINDERGARTEN THROUGH THE 12TH GRADE. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $8,542,181 | ExpenseAmt |
| Revenue | $307,560 | RevenueAmt |
| Desc | AUXILIARY PROGRAM SERVICES - PROVIDED OUTSTANDING AUXILIARY SERVICES INCLUDING CAFETERIA, TRANSPORTATION, STUDENT BOOKSTORE, AND OTHER NECESSARY SERVICES TO THE ENTIRE STUDENT BODY. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,213,652 | ExpenseAmt |
| Revenue | $1,077,537 | RevenueAmt |
| Desc | EXTRACURRICULAR PROGRAM SERVICES - PROVIDED OPPORTUNITIES FOR ALL STUDENTS TO PARTICIPATE IN NUMEROUS EXTRACURRICULAR ACTIVITES INCLUDING ACADEMIC AND ATHLETIC TEAMS, MISSION TRIPS, CLUBS, ETC. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $533,422 | ExpenseAmt |
| Revenue | $485,498 | RevenueAmt |
| Desc | Ethos School | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $533,422 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $485,498 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $43,883,187 | 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 | Yes (true) | 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 | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | 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 | Yes (true) | 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 | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | 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 | Yes (true) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (true) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | Yes (true) | DisregardedEntityInd |
| Related Entity | Yes (true) | 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 | 182 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 560 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| 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 | 23 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | 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 | Yes (true) | 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 | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOSHUA THOMASON | PersonNm |
| Phone | 7702432000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1575 INDIAN TRAIL ROAD | AddressLine1Txt |
| City | NORCROSS | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 300932614 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (31 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|---|
| Scott Harsh | |||||||||
| President | 55.0 | 5.0 | Yes (X) | $300,860 | $0 | $85,011 | |||
| Dr Joshua Thomason | |||||||||
| Vice President of Finance & Op | 55.0 | 5.0 | Yes (X) | $231,721 | $0 | $64,570 | |||
| Katherine White | |||||||||
| Vice President of Advancement | 55.0 | 0.0 | $191,037 | $0 | $11,520 | Yes (X) | |||
| Brett Harte | |||||||||
| Project Manager | 50.0 | 5.0 | $135,797 | $0 | $37,407 | Yes (X) | |||
| Timothy Hardy | |||||||||
| Athletic Director | 55.0 | 0.0 | $127,772 | $0 | $26,680 | Yes (X) | |||
| Deborah DeBoer | |||||||||
| Human Resources Director | 55.0 | 0.0 | $127,259 | $0 | $21,723 | Yes (X) | |||
| Betty Morris | |||||||||
| Academics & Teacher Growth Dir | 55.0 | 0.0 | $118,387 | $0 | $21,156 | Yes (X) | |||
| James Chupp | |||||||||
| School Life Director | 55.0 | 0.0 | $119,404 | $0 | $17,730 | Yes (X) | |||
| Andy Adams | |||||||||
| Board Member | 1.0 | 1.0 | $0 | $0 | $0 | Yes (X) | |||
| Joe Arnold | |||||||||
| Board Member | 1.0 | 1.0 | $0 | $0 | $0 | Yes (X) | |||
| Michelle Brechbuhl | |||||||||
| Board Member | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| James Combee | |||||||||
| Board Chairman Emeritus | 1.0 | 1.0 | $0 | $0 | $0 | Yes (X) | |||
| Stephen Eaton | |||||||||
| Board Treasurer | 1.0 | 1.0 | $0 | $0 | $0 | Yes (X) | |||
| Lee Freeman | |||||||||
| Board Member | 1.0 | 1.0 | $0 | $0 | $0 | Yes (X) | |||
| Bart Harper | |||||||||
| Board Member | 1.0 | 1.0 | $0 | $0 | $0 | Yes (X) | |||
| Sherriann Hicks | |||||||||
| Board Secretary | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| Steve Kester | |||||||||
| Board Member | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| Gary Long | |||||||||
| Board Vice Chairman | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| William Long | |||||||||
| Board Member | 1.0 | 1.0 | $0 | $0 | $0 | Yes (X) | |||
| Don McLaughlin | |||||||||
| Board Member | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| Fernando Nasmyth | |||||||||
| Board Chairman | 1.0 | 1.0 | $0 | $0 | $0 | Yes (X) | |||
| Allen Nichols | |||||||||
| Board Member | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| Ned O'Brien | |||||||||
| Board Member | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| Stephen Phillips | |||||||||
| Board Member | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| Russ Reynolds | |||||||||
| Board Member | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| Carrie Shumard | |||||||||
| Board Member | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| Jeff Street | |||||||||
| Board Member | 1.0 | 1.0 | $0 | $0 | $0 | Yes (X) | |||
| Dr Todd Stewart | |||||||||
| Board Vice Chairman | 1.0 | 1.0 | $0 | $0 | $0 | Yes (X) | |||
| Tom Tabor | |||||||||
| Board Member | 1.0 | 1.0 | $0 | $0 | $0 | Yes (X) | |||
| Jim Tidwell | |||||||||
| Board Member | 1.0 | 1.0 | $0 | $0 | $0 | Yes (X) | |||
| John Wood | |||||||||
| Board Member | 1.0 | 1.0 | $0 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,352,237 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $285,797 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 16 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Sage Dining Services | |||||
| 1402 York Road Suite 100 | LUTHERVILLE | MD | 21093 | cafeteria services | $1,540,044 |
| Maintenance Services of Georgia | |||||
| 3482 Keith Bridge Road STE 106 | CUMMING | GA | 30041 | janitorial services | $611,523 |
| Orange Sky Travel LLC | |||||
| PO Box 1802 | SIMPSONVILLE | SC | 29681 | Travel Services | $677,088 |
| D M Warrior Solutions LLC | |||||
| 1634 Bailey Farms Drive | LAWRENCEVILLE | GA | 30043 | Janitorial Services | $466,289 |
| Russell Landscape LLC | |||||
| 4300 Woodward Way | SUGAR HILL | GA | 30518 | Landscaping Services | $314,583 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $45,672 | FundraisingAmt |
| All Other Contributions | $3,173,404 | AllOtherContributionsAmt |
| Noncash Contributions | $330,414 | NoncashContributionsAmt |
| Total Contributions | $3,219,076 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION & FEES | 611600 | $38,849,520 | $38,849,520 |
| EXTRACURRICULAR ACTIVITIES | 713990 | $1,077,537 | $1,077,537 |
| AUXILIARY SERVICES | 722210 | $307,560 | $307,560 |
| ETHOS SCHOOL | 611600 | $485,498 | $485,498 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $40,720,115 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $99,357 | TotalRevenueColumnAmt |
| Exclusion | $99,357 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $622,705 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $405,385 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $217,320 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $217,320 | TotalRevenueColumnAmt |
| Exclusion | $217,320 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $6,705,229 | SecuritiesAmt |
| Other | $932,579 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $6,563,565 | SecuritiesAmt |
| Other | $11,503 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $141,664 | SecuritiesAmt |
| Other | $921,076 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,062,740 | TotalRevenueColumnAmt |
| Exclusion | $1,062,740 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $367,847 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $45,672 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $137,710 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $230,137 | TotalRevenueColumnAmt |
| Exclusion | $230,137 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $0 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $877,905 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $536,693 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $341,212 | TotalRevenueColumnAmt |
| Exclusion | $341,212 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $243,607 | TotalRevenueColumnAmt |
| Exclusion | $243,607 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $243,607 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $46,133,564 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $40,720,115 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $2,194,373 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,678,935 | TotalAmt |
| Program Services | $8,678,935 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,098 | TotalAmt |
| Program Services | $29,098 | ProgramServicesAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $709,063 | TotalAmt |
| Program Services | $100,906 | ProgramServicesAmt |
| Management And General | $406,344 | ManagementAndGeneralAmt |
| Fundraising | $201,813 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,368,501 | TotalAmt |
| Program Services | $16,846,533 | ProgramServicesAmt |
| Management And General | $1,122,811 | ManagementAndGeneralAmt |
| Fundraising | $399,157 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $628,206 | TotalAmt |
| Program Services | $565,735 | ProgramServicesAmt |
| Management And General | $50,150 | ManagementAndGeneralAmt |
| Fundraising | $12,321 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,130,844 | TotalAmt |
| Program Services | $2,047,847 | ProgramServicesAmt |
| Management And General | $36,179 | ManagementAndGeneralAmt |
| Fundraising | $46,818 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,368,664 | TotalAmt |
| Program Services | $1,230,323 | ProgramServicesAmt |
| Management And General | $103,744 | ManagementAndGeneralAmt |
| Fundraising | $34,597 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,773 | TotalAmt |
| Management And General | $19,773 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,728 | TotalAmt |
| Management And General | $75,728 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,759,754 | TotalAmt |
| Program Services | $3,446,599 | ProgramServicesAmt |
| Management And General | $303,257 | ManagementAndGeneralAmt |
| Fundraising | $9,898 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $392,418 | TotalAmt |
| Program Services | $253,573 | ProgramServicesAmt |
| Management And General | $41,952 | ManagementAndGeneralAmt |
| Fundraising | $96,893 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $993,987 | TotalAmt |
| Program Services | $881,291 | ProgramServicesAmt |
| Management And General | $50,989 | ManagementAndGeneralAmt |
| Fundraising | $61,707 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $449,583 | TotalAmt |
| Program Services | $423,605 | ProgramServicesAmt |
| Management And General | $15,642 | ManagementAndGeneralAmt |
| Fundraising | $10,336 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,012,977 | TotalAmt |
| Program Services | $2,011,689 | ProgramServicesAmt |
| Management And General | $777 | ManagementAndGeneralAmt |
| Fundraising | $511 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $469,210 | TotalAmt |
| Program Services | $435,123 | ProgramServicesAmt |
| Management And General | $13,423 | ManagementAndGeneralAmt |
| Fundraising | $20,664 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $126,550 | TotalAmt |
| Program Services | $114,629 | ProgramServicesAmt |
| Fundraising | $11,921 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $444,442 | TotalAmt |
| Program Services | $431,178 | ProgramServicesAmt |
| Management And General | $8,249 | ManagementAndGeneralAmt |
| Fundraising | $5,015 | FundraisingAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,241,096 | TotalAmt |
| Program Services | $4,119,843 | ProgramServicesAmt |
| Management And General | $73,178 | ManagementAndGeneralAmt |
| Fundraising | $48,075 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $334,031 | TotalAmt |
| Program Services | $324,743 | ProgramServicesAmt |
| Management And General | $5,606 | ManagementAndGeneralAmt |
| Fundraising | $3,682 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| STUDENT ACTIVITY EXPENSE | $1,250,986 | $1,250,986 | ||
| DUES & SUBSCRIPTIONS | $314,563 | $244,849 | $36,613 | $33,101 |
| MISSION TRIPS | $184,700 | $184,700 | ||
| BANK CHARGES | $88,983 | $44,251 | $28,775 | $15,957 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $276,717 | TotalAmt |
| Program Services | $216,751 | ProgramServicesAmt |
| Management And General | $59,791 | ManagementAndGeneralAmt |
| Fundraising | $175 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,348,809 | TotalAmt |
| Program Services | $43,883,187 | ProgramServicesAmt |
| Management And General | $2,452,981 | ManagementAndGeneralAmt |
| Fundraising | $1,012,641 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | Yes (X) | InfoInScheduleOPartXInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,515,110 | BOYAmt |
| EOY | $8,566,685 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,386,526 | BOYAmt |
| EOY | $2,216,736 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $518,890 | BOYAmt |
| EOY | $490,771 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $59,465 | BOYAmt |
| EOY | $24,951 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $90 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $416,546 | BOYAmt |
| EOY | $373,060 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,022,768 | BOYAmt |
| EOY | $1,269,238 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $156,971,221 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $69,019,653 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $88,028,868 | BOYAmt |
| EOY | $87,951,568 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,517,147 | BOYAmt |
| EOY | $4,346,527 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $132,900 | BOYAmt |
| EOY | $134,680 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $15,000 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $311,902 | BOYAmt |
| EOY | $358,177 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $104,910,212 | BOYAmt |
| EOY | $105,747,393 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,079,631 | BOYAmt |
| EOY | $4,241,933 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,518,966 | BOYAmt |
| EOY | $14,293,503 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,878,217 | BOYAmt |
| EOY | $8,434,517 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $650,137 | BOYAmt |
| EOY | $356,891 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,126,951 | BOYAmt |
| EOY | $27,326,844 | 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 | $75,428,003 | BOYAmt |
| EOY | $76,141,435 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,355,258 | BOYAmt |
| EOY | $2,279,114 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $77,783,261 | BOYAmt |
| EOY | $78,420,549 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $104,910,212 | BOYAmt |
| EOY | $105,747,393 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$1,215,245 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$294,374 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | -$64,010 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $2,210,917 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,256,415 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,433,754 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,030,988 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,468,902 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,219,076 | CurrentTaxYearAmt |
| Total | $20,409,135 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,256,415 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,433,754 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,030,988 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,468,902 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,219,076 | CurrentTaxYearAmt |
| Total | $20,409,135 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $3,607,596 | SubstantialContributorsTotAmt |
| Public Support Total170 | $16,801,539 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $603,512 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $624,427 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $655,523 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $558,101 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $722,062 | CurrentTaxYearAmt |
| Total | $3,163,625 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $60,993 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $76,491 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $26,550 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $240,686 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $230,137 | CurrentTaxYearAmt |
| Total | $634,857 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $653,192 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $443,448 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $341,204 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $191,083 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $243,007 | CurrentTaxYearAmt |
| Total | $1,871,934 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $26,079,551 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $195,318,608 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.64424 | PublicSupportCY170Pct |
| Public Support PY170 | 0.65544 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amounts | ArtPublicExhibitionAmountsGrp | |
| Held Works Art | HeldWorksArtGrp |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,355,258 | BeginningYearBalanceAmt |
| Contributions | $1,745,561 | ContributionsAmt |
| Grants Or Scholarships | $1,024,205 | GrantsOrScholarshipsAmt |
| Other Expenditures | $797,500 | OtherExpendituresAmt |
| End Year Balance | $2,279,114 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,630,347 | BeginningYearBalanceAmt |
| Contributions | $1,394,915 | ContributionsAmt |
| Grants Or Scholarships | $925,310 | GrantsOrScholarshipsAmt |
| Other Expenditures | $744,694 | OtherExpendituresAmt |
| End Year Balance | $2,355,258 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,408,173 | BeginningYearBalanceAmt |
| Contributions | $2,268,324 | ContributionsAmt |
| Grants Or Scholarships | $934,927 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,111,223 | OtherExpendituresAmt |
| End Year Balance | $2,630,347 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,128,062 | BeginningYearBalanceAmt |
| Contributions | $924,545 | ContributionsAmt |
| Grants Or Scholarships | $593,482 | GrantsOrScholarshipsAmt |
| Other Expenditures | $2,050,952 | OtherExpendituresAmt |
| End Year Balance | $2,408,173 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,122,557 | BeginningYearBalanceAmt |
| Contributions | $1,371,428 | ContributionsAmt |
| Grants Or Scholarships | $622,969 | GrantsOrScholarshipsAmt |
| Other Expenditures | $2,742,954 | OtherExpendituresAmt |
| End Year Balance | $4,128,062 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.30000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.70000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | Yes (true) | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | Yes (true) | RelatedOrgListSchRInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,540,912 | OtherCostOrOtherBasisAmt |
| Book Value | $4,540,912 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $132,811,428 | OtherCostOrOtherBasisAmt |
| Depreciation | $53,822,605 | DepreciationAmt |
| Book Value | $78,988,823 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Leasehold Improvements | LeaseholdImprovementsGrp |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $17,404,621 | OtherCostOrOtherBasisAmt |
| Depreciation | $15,197,048 | DepreciationAmt |
| Book Value | $2,207,573 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,214,260 | OtherCostOrOtherBasisAmt |
| Book Value | $2,214,260 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $87,951,568 | TotalBookValueLandBuildingsAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| ANNUITY PAYABLE - BRADFORD IV | $102,293 |
| ANNUITY PAYABLE - LONG | $156,307 |
| INTEREST RATE SWAP OBLIGATION | $98,291 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $356,891 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4 | The permanent endowment is for the Facility Care Endowment which provides for the maintenance of the GACS campus/buildings. The term endowment is for the Academic Support Endowment, Christian Life Endowment, Facility Care Endowment, Faculty Quality & Growth Endowment, Financial Aid Endowment, and the Sustaining Endowment. There are a few other small temporarily restricted funds that, along with the endowments listed above, support the general mission of Greater Atlanta Christian School. |
| PART X, LINE 2 | GACS is recognized as organizations exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code (the "Code"). The Foundation is recognized as a supporting organization of GACS and is also exempt from income taxes. Only unrelated business income, as defined by Section 512(a)(1) of the Code is subject to income taxes. Under the Code, the taxable activities of GRR, NHR and Lighthouse are allowed to be reported in conjunction with activities of GACS for tax reporting purposes. During 2022 and 2021, all the activities of GRR, NHR and Lighthouse qualify as exempt activities and do not give rise to unrelated business income. The School annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the School takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. In the normal course of business, the School is subject to examination by the federal and state taxing authorities. In general, the School is no longer subject to tax examinations for tax years ending before June 30, 2019. |
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 |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | part 1, line 3 | FormAndLineReferenceDesc |
| Explanation | GACS PUBLICIZES THEIR RACIALLY NONDISCRIMINATORY POLICY THROUGH ALL OF THEIR ADVERTISEMENTS (NEWSPAPER, MAGAZINES, ETC.), ON THEIR WEBSITE, AND IN ALL ADMISSIONS RELATED MATERIAL. | ExplanationTxt |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| South America | 0 | 0 | Grantmaking | tuition discount | $9,300 |
| Europe (Including Iceland and Greenland) | 0 | 0 | Grantmaking | tuition discount | $19,798 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $29,098 | SubtotalSpentAmt |
| Total Spent | $29,098 | TotalSpentAmt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp (3 entries)
| Type Of AssistanceTypeOfAssistanceTxt | RegionRegionTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt | Non Cash AssistanceNonCashAssistanceAmt | Description Of Non Cash AsstDescriptionOfNonCashAsstTxt | Valuation Method UsedValuationMethodUsedDesc |
|---|---|---|---|---|---|---|---|
| FINANCIAL AID AWARDED BASED ON NEED | South America | 1 | $9,300 | CASH | |||
| DISCOUNTS ON TUITION AND FEES | Europe (Including Iceland and Greenland) | 1 | $10,698 | DISCOUNTS | FMV | ||
| FINANCIAL AID AWARDED BASED ON NEED | Europe (Including Iceland and Greenland) | 1 | $9,100 | cash |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | false | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE F, PART I | FormAndLineReferenceDesc |
| Explanation | RECIPIENTS ARE CHOSEN BASED ON FINANCIAL NEED. ALL GRANT FUNDS (TUITION DISCOUNTS AND FINANCIAL AID) ARE MAINTAINED AND ADMINISTERED BY THE SCHOOL. THEY ARE APPLIED AS CREDITS TO THE STUDENTS' ACCOUNT. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | BOOSTER CLUB | Event1Nm |
| Gross Receipts Event1 | $154,989 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $175 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $154,814 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $71,542 | OtherDirectExpensesEvent1Amt |
| Event2 | PARENT ASSOCIAT | Event2Nm |
| Gross Receipts Event2 | $139,961 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $2,275 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $137,686 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $26,980 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 4 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $118,569 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $43,222 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $75,347 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $39,188 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $413,519 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $45,672 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $367,847 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $137,710 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $137,710 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $230,137 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc | Cash GrantCashGrantAmt |
|---|---|---|---|---|---|
| DISCOUNTS ON TUITION AND FEES | 417 | $3,313,354 | BOOK | TUITION DISCOUNT | |
| FINANCIAL AID AWARDED BASED ON NEED | 567 | BOOK | $5,365,581 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | part 1, line 2 | FormAndLineReferenceDesc |
| Explanation | All grant funds (tuition discounts and financial aid) are maintained and administered by the School. They are applied as credits to the students' account. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | false | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (true) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Scott Harsh | ||||||||||||||
| President | $299,860 | $0 | $1,000 | $0 | $0 | $28,320 | $0 | $56,951 | $0 | $386,131 | $0 | $0 | $0 | |
| Dr Joshua Thomason | ||||||||||||||
| Vice President of Finance & Op | $230,721 | $0 | $1,000 | $0 | $0 | $10,484 | $0 | $54,346 | $0 | $296,551 | $0 | $0 | $0 | $0 |
| Katherine White | ||||||||||||||
| Vice President of Advancement | $190,037 | $0 | $1,000 | $0 | $0 | $11,520 | $0 | $260 | $0 | $202,817 | $0 | $0 | $0 | $0 |
| Brett Harte | ||||||||||||||
| Project Manager | $134,689 | $0 | $1,108 | $0 | $0 | $9,146 | $0 | $28,521 | $0 | $173,464 | $0 | $0 | $0 | $0 |
| Timothy Hardy | ||||||||||||||
| Athletic Director | $126,718 | $0 | $1,054 | $0 | $0 | $8,079 | $0 | $18,861 | $0 | $154,712 | $0 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule J, Part I, Line 1b | THE SCHOOL PAYS MONTHLY MEMBERSHIP FEES FOR AN OFFICER TO CONDUCT VARIOUS BUSINESS MATTERS. |
| POLICY REGARDING PAYMENT OR REIMBURSEMENT OF EXPENSES FROM LINE 1A | The same committee of the board that determines officer compensation also approved the payment of membership fees. The memberships are seen as necessary business expenses related to the officer's role in the organization. The benefits obtained through those memberships (fundraising and public relations) far outweigh the costs. SCHEDULE J, PART I, LINE 7 MERIT BONUSES WERE AWARDED BASED ON PERFORMANCE AT YEAR END. |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NA | PersonNm |
| Relationship With Org | N/A | RelationshipWithOrgTxt |
| Cash Grant | $136,552 | CashGrantAmt |
| Type Of Assistance | Tuition Discounts | TypeOfAssistanceTxt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (8 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc |
|---|---|---|
| Jeffrey HARSH | ||
| Brother of Scott Harsh (President) | $91,362 | COMPENSATION |
| Erin Harsh | ||
| Sister-in-Law of Scott Harsh (President) | $13,577 | COMPENSATION |
| MACY HARSH | ||
| Niece of Scott Harsh (President) | $11,127 | COMPENSATION |
| Alicia Wood | ||
| Spouse of John Wood (Board Member) | $63,413 | COMPENSATION |
| Addie Wood-Musser | ||
| Daughter of John Wood (Board Member) | $19,387 | COMPENSATION |
| David Eaton | ||
| Son of Stephen Eaton (Board Treasurer) | $99,682 | COMPENSATION |
| Jodi Webb | ||
| Daughter of James Tidwell (Board Member) | $26,686 | COMPENSATION |
| Ayesha Nasmyth | ||
| Daugher of Fernando Nasmyth (Board Chairman) | $25,238 | COMPENSATION |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART IV, COLUMN (B) | FormAndLineReferenceDesc |
| Explanation | JEFFREY HARSH - SIBLING OF SCOTT HARSH (PRESIDENT) ALICIA WOOD - SPOUSE OF JOHN WOOD (BOARD MEMBER) David Eaton - Son of Stephen Eaton (BOARD TREASURER) JODI WEBB - DAUGHTER OF JAMES TIDWELL (BOARD MEMBER) ADDIE WOOD-MUSSER - DAUGHTER OF JOHN WOOD (BOARD MEMBER) ERIN HARSH - SISTER-IN-LAW OF SCOTT HARSH (PRESIDENT) MACY HARSH - NIECE OF SCOTT HARSH (PRESIDENT) AYESHA NASMYTH - DAUGHTER OF FERNANDO NASMYTH (BOARD CHAIRMAN) | ExplanationTxt |
Schedule M IRS990ScheduleM
| Field | Value | IRS element (for citing) |
|---|---|---|
| Works Of Art | WorksOfArtGrp | |
| Art Historical Treasures | ArtHistoricalTreasuresGrp | |
| Art Fractional Interest | ArtFractionalInterestGrp | |
| Books And Publications | BooksAndPublicationsGrp |
Clothing And Household Goods ClothingAndHouseholdGoodsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $5,055 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | THRIFT SHOP VALUE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cars And Other Vehicles | CarsAndOtherVehiclesGrp | |
| Boats And Planes | BoatsAndPlanesGrp | |
| Intellectual Property | IntellectualPropertyGrp |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 11 | ContributionCnt |
| Noncash Contributions Rpt F990 | $325,359 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | STOCK QUOTES | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities Closely Held Stock | SecuritiesCloselyHeldStockGrp | |
| Secur Prtnrshp Trust Intrsts | SecurPrtnrshpTrustIntrstsGrp | |
| Securities Miscellaneous | SecuritiesMiscellaneousGrp | |
| Qualified Contrib Hist Struct | QualifiedContribHistStructGrp | |
| Qualified Contrib Other | QualifiedContribOtherGrp | |
| Real Estate Residential | RealEstateResidentialGrp | |
| Real Estate Commercial | RealEstateCommercialGrp | |
| Real Estate Other | RealEstateOtherGrp | |
| Collectibles | CollectiblesGrp | |
| Food Inventory | FoodInventoryGrp | |
| Drugs And Medical Supplies | DrugsAndMedicalSuppliesGrp | |
| Taxidermy | TaxidermyGrp | |
| Historical Artifacts | HistoricalArtifactsGrp | |
| Scientific Specimens | ScientificSpecimensGrp | |
| Archaeological Artifacts | ArchaeologicalArtifactsGrp | |
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART 1, COLUMN (B) | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED FOR EACH TYPE OF PROPERTY. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 4D | The Ethos School prepares students for a flexible, real-world learning and job environment through an online schooling program. Serving more than 200 students, the school connects students from different countries and cultures in a faith infused curriculum under the Greater Atlanta Christian School banner. |
| PART VI, LINE 2 | JAMES COMBEE (DIRECTOR) AND BART HARPER (DIRECTOR)- FAMILY RELATIONSHIP JAMES COMBEE (DIRECTOR) AND TOM TABOR (DIRECTOR) - FAMILY RELATIONSHIP TODD STEWART (DIRECTOR) AND JAMES TIDWELL (DIRECTOR) - FAMILY RELATIONSHIP BART HARPER (DIRECTOR) & TOM TABOR (DIRECTOR) - FAMILY RELATIONSHIP GARY LONG (DIRECTOR) AND WILLIAM LONG (DIRECTOR) - FAMILY RELATIONSHIP WILLIAM LONG (DIRECTOR) AND NED O'BRIEN (DIRECTOR) - FAMILY RELATIONSHIP GARY LONG (DIRECTOR) AND NED O'BRIEN (DIRECTOR) - FAMILY RELATIONSHIP |
| PART VI, LINE 11A | The Form 990 is distributed electronically to all board members of Greater Atlanta Christian Schools, Inc. for their review at least one week before the filing deadline. All questions, comments, and corrections made by the board members are addressed before the return is filed. The return is reviewed in detail by the External Reporting Committee of the board. |
| PART VI, LINE 12C | On an annual basis the board reviews the conflict of interest policy, completes the questionnaire, and acknowledges by signature their compliance with the policy. The questionnaires are reviewed by the board, management and auditors annually. Board members refrain from both discussion and voting on all matters related to the conflict. |
| PART VI, LINE 15 | The External Reporting and Compensation (ERC) Committee is made up of independent board members, and is responsible for determining and setting the annual compensation of the officers and key employees of GACS. The Committee uses comparability data from MISBO, NAIS, and other applicable organizations and surveys. |
| PART VI, LINE 19 | Greater Atlanta Christian Schools, Inc. makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. |
| PART XI, LINE 8 | Pledges Write-Off Pre-7/1/2021 |
| PART XI, LINE 9 | 291,923 Change in Value of Interest Rate Swap 44,676 - Change in Value of CRT 1,963,670 + Transfer of Endowment Funds --------------------------- 2,210,917 = |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|
| GWINNETT RESIDENTIAL RENTAL LLC | |||||||||
| PO BOX 430 | LILBURN | GA | 30048 | 202581351 | REAL ESTATE | GA | $1,011,338 | $857,956 | GACS |
| NORCROSS HOME RENTALS LLC | |||||||||
| PO BOX 2877 | LILBURN | GA | 30048 | 203707478 | REAL ESTATE | GA | $130,934 | $1,769,807 | GACS |
| Community Lighthouse LLC | |||||||||
| 1575 Indian Trail Road | Norcross | GA | 30093 | 814453222 | Real Estate | GA | $156,827 | $1,319,032 | GACS |
| ETHOS INSIGHT LLC | |||||||||
| 1575 Indian Trail Road | Norcross | GA | 30093 | 882241202 | SEE PART VII | GA | $0 | $76,263 | gacs |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GREATER ATLANTA CHRISTIAN FOUNDATION INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1575 INDIAN TRAIL ROAD | AddressLine1Txt |
| City | NORCROSS | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30093 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 202178473 | EIN |
| Primary Activities | INVESTING | PrimaryActivitiesTxt |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 12 - TYPE 1 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | false | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | charitable remainder trust (6) | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | investment | PrimaryActivitiesTxt |
| Legal Domicile State | GA | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | trust | EntityTypeTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (true) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (true) | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (true) | TransferFromOtherOrgInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE R, PART I, LINE 4 | FormAndLineReferenceDesc |
| Explanation | PRIMARY ACTIVITY: DATA DEVELOPMENT & MANAGEMENT FOR ON-CAMPUS AND ON-LINE K-12 EDUCATION. | ExplanationTxt |