2019-05-15T15:44:57-05:00 2018-06-30 SMITH & HOWARD PC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2017-07-01 582273158 Mt Paran Christian School Inc % JULIE RAY MTPA 7705780182 1275 Stanley Rd NW Kennesaw GA 30152 JULIE RAY CFO 7705780182 2019-05-15 true MARC AZAR P91739349 4048746244 2019-05-15 50.227.246.66 67983820191355000023 2019-05-15 P 32F818A25FF1E66BC404F8CE14DCD23EB7EF77E5 3FD87A4F4DC9623EFBCB758EEF00163BAD26A343 2017 2020-01-14 16:20:31Z X Dr David Tilley 1275 Stanley Rd NW Kennesaw GA 30152 26640713 false X www.mtparanschool.com X 2001 GA To provide academic excellence in a PK3-12th Independent School, Christ-centered environment; preparing servant-leaders to honor God, love others, and walk in truth. 10 10 340 120 0 0 0 5410944 0 19512854 0 141442 0 230687 0 25295927 0 2336135 0 0 0 12042364 0 0 328203 0 6112563 0 20491062 0 4804865 38194982 42757257 16673227 16190356 21521755 26566901 X Mount Paran Christian School, Inc. is an independent coeducational Christian college preparatory day school serving students PK-12. The mission statement of the shcool is as follows: "providing academic excellence in a Christ-centered environment, Mt. Paran Christian School unites with home and church to prepare servant-leaders to honor God, love others, and walk in truth." false false 17558505 2336135 19512854 Preschool, elementary, and secondary Christian education 1,090 enrollment on a 68-acre campus in the year ended June 30, 2018, with 20% minority enrollment. Low student teacher ratios, 100% teacher certification, and over half of the teachers holding one or more advanced degrees support student achievement, such as 100% of graduates accepted into one or more of their college choices, over 50% of seventh graders qualified for Duke TIP, and 56 Advanced Placement, Honors, leadership, and STEAM courses. College acceptances have included Columbia, Cornell, Duke, Emory, Georgetown, Georgia Tech, M.I.T., Princeton, UC Berkeley, UCLA, UGA, UNC, Wheaton, and Yale. Outstanding programs engage 83% of middle and high school students in athletics and more than 80% of lower, middle, and high school students in curricular and co-curricular arts offerings, such as dance, band, orchestra, chorus, technical theater, and drama, which includes a high school magnet program of intensive arts study. The arts program has been recognized through multiple Shuler Hensley Awards in Georgia, and the athletics program has through many sports program offerings achieved state championships including football, volleyball, golf, swim, track, and six successive years of competition cheer. 12% average of student athletes sign to play at the college level. All students participate in service opportunities during each year. Through a new endowment, Georgia GOAL, operating budget, and designated gifts the school has been able to provide need-based financial aid to students. The school includes kindergarten through twelfth grade lunch with unlimited seconds and preschool through eighth grade student supplies within standard tuition rates, which are below Cobb county peer schools with comparable programs and facilities. 17558505 true true false false false false false false false true true false false false true true false true true false false false false false true false false true true true true false false false false false false false false false false true false false false false true false false false true 66 0 true 340 true false false false false false true true false false false false false false X 10 10 false false false false false false false true true false false true true true true true true true false GA X JULIE RAY 7705780182 1275 STANLEY ROAD NW Kennesaw GA 30152 X Dr Susan Banke Trustee 2.0 0.0 X 0 0 0 Angie Davis Trustee 2.0 0.0 X 0 0 0 George Ethridge Trustee 2.0 0.0 X 0 0 0 Nelson Geter Trustee 2.0 0.0 X 0 0 0 Bob Jimenez Trustee 2.0 0.0 X 0 0 0 Keith Johnson Trustee 2.0 0.0 X 0 0 0 Cindy Rainey Trustee 2.0 0.0 X 0 0 0 Dr Josh Rice Trustee 2.0 0.0 X 0 0 0 Dr Kathy Schwaig Trustee 2.0 0.0 X 0 0 0 David Sheffield Trustee 2.0 0.0 X 0 0 0 Michelle Stubbs Trustee 2.0 0.0 X 0 0 0 Dr Stanley Wrinkle Trustee 2.0 0.0 X 0 0 0 Andy Davenport Trustee 2.0 0.0 X 0 0 0 Dr David W Tilley Head of School 55.0 1.0 X 250977 0 23181 Julie Ray Chief Financial Officer 55.0 1.0 X 86876 0 24260 Tawanna Rusk Asst. Head of School/Head of H 55.0 0.0 X 102618 0 15011 Mitch Jordan Athletic Director 60.0 0.0 X 123717 0 31222 564188 0 93674 3 false true false Sage Dining Services Inc 1 Whitefield Dr SE MABLETON GA 30126 Dining Services 820321 BBT Financial FSB 2760 Cobb Pkwy NW KENNESAW GA 30152 Processing Fees 506397 Fortastor LLC 2130 Hilton Drive GAINESVILLE GA 30501 Software Services 215531 Ragan Enterprises Inc 55 Hambry Dr SE MARIETTA GA 30067 HVAC Maintenance 203626 Chesley Brown International Inc 1190 Winchester Pkwy SE 100 SMYRNA GA 30080 Security 158607 7 X 75600 5335344 104816 5410944 TUITION AND FEES 18850067 18850067 STUDENT ACTIVITIES AND PROGRAMS 497986 497986 AUXILIARY INCOME 164801 164801 19512854 172610 172610 0 0 115011 102708 12303 0 12303 12303 967106 10068 991056 17285 -23950 -7217 -31168 -7218 -23950 154007 75600 86289 67718 67718 0 0 0 159958 147448 12510 12510 OTHER INCOME 138156 138156 138156 25295927 19518146 366837 9173 9173 2326962 2326962 0 0 378150 227886 110049 40215 0 9864845 8112196 1578079 174570 217119 177023 31873 8223 906042 774605 122559 8878 676208 554820 104874 16514 0 20949 3488 17461 39750 39750 0 0 35659 35659 1061 1061 88105 21533 54365 12207 83405 66087 4556 12762 347313 312582 34731 0 1480264 1322235 146915 11114 90120 83926 4856 1338 0 4136 4076 60 181586 181586 0 1448553 1448553 136810 136810 PROGRAM/ACADEMIC EXPENSES 788893 788893 DINING SERVICE 811253 805983 4304 966 CAMPUS ACTIVITIES 256354 233510 338 22506 BAD DEBT 73879 65833 8046 224473 148164 65445 10864 20491062 17558505 2604354 328203 X 6605047 7511917 40855 71925 565117 3207938 1331632 1518570 0 0 0 0 0 0 0 0 100907 209141 37402638 12685378 24602122 24717260 4893414 5387368 55888 133138 0 0 0 0 0 0 38194982 42757257 771364 806486 0 0 8782343 9491350 6863852 5732317 0 0 0 0 0 0 0 0 255668 160203 16673227 16190356 X 20396170 21660752 972262 4252329 153323 653820 21521755 26566901 38194982 42757257 4804865 240281 X false true X true false X 1179503 4170251 1369659 1419336 5410944 13549693 0 0 1179503 4170251 1369659 1419336 5410944 13549693 4784792 8764901 225039 238162 200097 220463 287621 1171382 0 258774 308013 308045 273276 152164 1300272 16021347 87654313 0.54708 0.00000 X 153323 501880 -1136 247 653820 1.00000 false false 5013754 5013754 25424494 8112064 17312430 6964390 4573314 2391076 24717260 0 CAPITAL LEASES 160203 160203 X Schedule D, Part V Prior to July 1, 2018, Mt. Paran Christian School, Inc. operated as a church-affiliated school not required to file a form 990 for tax purposes. The beginning balance for the endowments have been based on available financials statements from prior periods. The endowment has two purposes: general endowment including property/plant/equipment upkeep and replacement, and scholarship endowment for financially qualified students who meet the criteria of the named funds. The Gray Family Endowed Scholarship is awarded to a high school student who has demonstrated financial needand academic achievement and is interest in pursuing college work in the field of science. The Milre Westbrook Endowed Scholarship is awarded to a student who has demonstrated financial need and is from a single parent family. Schedule D, Part X, Line 2 MPCS and the Foundation are tax exempt entities under Section 501(c)(3) of the Internal Revenue Code (the "Code"). Only unrelated business income, as defined by Section 512(a)(1) of the Code, is subject to income taxes. 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 general, the School is no longer subject to tax examinations for tax years ending before June 30, 2014. During December 2017, the President of the United States of America signed into law the Tax Cuts and Jobs Act. Under this Act, maximum corporate tax rates were reduced from a rate of 35% to a flat rate of 21%. The Schools tax liability for any potential unrelated business income tax should not be significant. There are other changes to the tax law that may affect the School, but the magnitude of such changes has not been determined. true true true true true true true false false false false false false false false false false true Schedule E, Part I, Lines 2 & 3 The School meets the requirements through rev. proc 75-50, 1975-2 C.B. 587, Sec. 4 Guidelines .03, subsection 2.c. "(C) If a school customarily draws it students from local communities and follows a racially nondiscriminatory policy as to students, the publicity requirement may be satisfied by complying with section 4.02, Supra. Such a school may demonstrate that it follows a racially nondiscriminatory policy within the meaning of the preceding sentence by showing that it currently enrolls students of racial minority groups in meaningful numbers." The School shows and annually updates the diversity percentage represented in the student enrollment on the school website. Spring Auction 202632 53000 149632 27406 7209 14340 1250 30244 Golf Tournament 26975 22600 4375 5186 654 0 229607 75600 154007 27406 7209 19526 1250 30898 86289 67718 true Second Baptist 6410 Woodway Drive Houston TX 77057 760088961 501(C)(3) 9173 Book Hurricane Relief 1 Financial Aid 117 656614 Book Tuition Credit Tuition Discounts 204 1670348 Book Tuition Credit Schedule I, Part I Line 2 The MPCS financial aid program awards aid funds based on need. If the family completes enrollment and registers, these awards are provided in the form of credit entries on the recipient's tuition account and are applied to tuition charges for the school, so that they are used in strict accordance with the intent of the aid. X X false true X X X X false false false false false false false true false Dr David W Tilley Head of School 250000 0 102 0 875 0 10000 0 13567 0 274544 0 0 0 Mitch Jordan Athletic Director 123609 0 108 0 0 0 4450 0 27128 0 155295 0 0 0 Schedule J, Line 1B Spouses were specifically invited to the conference, and all employees received a grossed up $100 Christmas bonus. Schedule J, Line 7 Bonuses are paid annually based on employment. Additionally, the headmaster of the school is provided a vehicle designated for his use. A portion of the lease is treated as personal use and is included in his reportable compensation each year. A Development Authority of Cobb County 000000000 2013-06-20 11628000 See Part VI false false false A 5766000 0 11628000 0 0 0 228000 0 0 11400000 0 0 2013 true false true true A false true false false 0 false false true A false true true true Well Fargo Bank NA 10. false false false 0 false true A true Schedule K Part I, Column F: The 2002 bonds were used for acquisition of additional land and improvements to the organizations campus. The 2013 bonds were a reissuance and current refunding of a portion of the 2002 bonds. X 1 2579 FMV X 1 573 FMV X Construction Materials 4 99975 FMV X Flowers 1 570 FMV X Computer Software 1 320 FMV X Musical Instrument 1 799 FMV false true true Part 1, Column B - Items Contributed Column B reports number of contributions. Part I, Line 32B Mount Paran Christian School, Inc. uses Wells Fargo as a third party to sell donated stock. Form 990 Beginning Balances Prior to July 1, 2018, Mount Paran Christian School, Inc. operated as a church-affiliated school not required to file a form 990 for tax purposes. Any beginning balances per the current year form 990 in Part X are taken from available finanicial statements for the prior years. Form 990, Part VI, Line 11B The draft form is distributed electronically to the Business Officer, Headmaster, and Finance Committee members for review. The form is discussed and approved by the Finance Committee. Form 990, Part VI, Line 12C Members of the board of trustees annually complete a Conflict of Interest Questionnaire which is reviewed by the board chair for compliance with the organization's by-laws for conflicts of interest. The by-laws are followed in the event that a conflict of interest is determined. Form 990, Part VI, Line 15a The executive committee researched benchmarking data for comparable head of school positions and the board of trustees discussed the committees proposal and voted. 2017-18 included the hiring of a new headmaster, so during this year an independent search firm was additionally used and which gathered benchmarking information as well. Form 990, Part VI, Line 19 These are available upon request. The Murray Arts Center Foundation Inc 1275 Stanley Road Kennesaw GA 30152 261565502 Support GA 501(C)(3) 12 - Type I NA false false true false false false false false false false false false true false true false false false true false