NORTH COBB CHRISTIAN SCHOOL INC: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- NORTH COBB CHRISTIAN SCHOOL INC (EIN 58-1519089)
- Tax period
- 2015-07-01 to 2016-06-30
- Filed
- 2017-02-22
- IRS object ID
- 201720539349300822
- Schema version
- 2015v3.0
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule J
- Schedule K
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-02-22T15:41:40-06:00 | ReturnTs |
| Tax Period End | 2016-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 582475857 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NICHOLS CAULEY & ASSOCIATES LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1825 BARRETT LAKES BLVD NW SUITE | AddressLine1Txt |
| Address Line2 | 200 | AddressLine2Txt |
| City | KENNESAW | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30144 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 581519089 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NORTH COBB CHRISTIAN SCHOOL INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NORT | BusinessNameControlTxt |
| Phone | 7709750252 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4500 EAGLE DRIVE | AddressLine1Txt |
| City | KENNESAW | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30144 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GORDON BRITTINGHAM | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 7703547679 | PhoneNum |
| Signature | 2017-02-20 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DENISE A O'CONNELL | PreparerPersonNm |
| PTIN | P01081790 | PTIN |
| Phone | 7704220598 | PhoneNum |
| Preparation | 2017-02-20 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KRISTIN COOK | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4500 EAGLE DRIVE | AddressLine1Txt |
| City | KENNESAW | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30144 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $14,255,508 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.NCCHRISTIAN.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1983 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | NORTH COBB CHRISTIAN SCHOOL WAS FOUNDED IN 1983 BY FOUR FAMILIES. TODAY THE SCHOOL IS AN INDEPENDENT, COEDUCATIONAL NONDENOMINATIONAL COLLEGE PREPARATORY SCHOOL, GOVERNED BY A SCHOOL BOARD ELECTED FROM AMONG THE SCHOOL FAMILIES. A 100,000 SQUARE FOOT FACILITY ON 16 ACRES, 25 MILES NORTH OF ATLANTA, WAS COMPLETED IN 1998. HIGH SCHOOL WAS ADDED TO THE PROGRAM IN 1997 AND THE CLASS OF 2000 WAS THE FIRST GRADUATING CLASS. ENROLLMENT HAS INCREASED LARGELY BECAUSE OF THE SCHOOL'S DISTINCTIVENESS IN PROVIDING ACADEMIC, FINE ARTS AND ATHLETIC EXCELLENCE IN A CHRISTIAN ENVIRONMENT. NCCS'S GOAL IS TO DEVELOP EACH STUDENT'S POTENTIAL, ENABLING THEM TO GLORIFY GOD IN EVERY ASPECT OF LIFE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 278 | TotalEmployeeCnt |
| Total Volunteers | 495 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,321,073 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,733,851 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $12,314,368 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $12,466,522 | CYProgramServiceRevenueAmt |
| PY Investment Income | $10,061 | PYInvestmentIncomeAmt |
| CY Investment Income | $20,657 | CYInvestmentIncomeAmt |
| PY Other Revenue | $37,947 | PYOtherRevenueAmt |
| CY Other Revenue | $31,170 | CYOtherRevenueAmt |
| PY Total Revenue | $13,683,449 | PYTotalRevenueAmt |
| CY Total Revenue | $14,252,200 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $7,572,457 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $8,019,263 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $3,216 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,144,535 | PYOtherExpensesAmt |
| CY Other Expenses | $4,114,167 | CYOtherExpensesAmt |
| PY Total Expenses | $11,716,992 | PYTotalExpensesAmt |
| CY Total Expenses | $12,133,430 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,966,457 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,118,770 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $23,350,448 | TotalAssetsBOYAmt |
| Total Assets EOY | $24,847,348 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $16,898,042 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $16,241,777 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $6,452,406 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $8,605,571 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | COMMITTED TO JESUS CHRIST, NORTH COBB CHRISTIAN SCHOOL PROVIDES A BIBLICALLY BASED, ACADEMICALLY EXCELLENT EDUCATION IN A NURTURING ENVIRONMENT, DEVELOPING STUDENTS POTENTIAL TO IMPACT THEIR WORLD FOR CHRIST. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $9,167,639 | ExpenseAmt |
| Revenue | $10,829,408 | RevenueAmt |
| Desc | PROVIDE EDUCATION THAT IS SCHOLASTICALLY EXCELLENT AND CHRIST CENTERED IN AN ENVIRONMENT THAT IS EMOTIONALLY SUPPORTIVE AND CARING FOR STUDENTS IN GRADES K-12. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $310,657 | ExpenseAmt |
| Revenue | $325,682 | RevenueAmt |
| Desc | MEALS AVAILABLE DURING THE SCHOOL DAY TO PROVIDE THE NUTRITIONAL NEEDS OF THE STUDENTS & FACULTY. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $243,782 | ExpenseAmt |
| Revenue | $266,986 | RevenueAmt |
| Desc | QUEST CLUB AND VARIOUS CAMPS EXTEND THE EDUCATIONAL MISSION BEYOND THE TRADITIONAL SCHOOOL YEAR. THESE PROGRAMS HELP STUDENTS FROM 3 YEARS OLD THROUGH SENIORS IN HIGH SCHOOL TO BUILD RELATIONSHIPS AND GROW IN THE AREAS OF ACADEMIC, ARTS, ATHLETICS, AND STUDENT LIFE. NCCS PROVIDES A BIBLICALLY BASED, ACADEMICALLY EXCELLENT EDUCATION IN A NURTURING ENVIRONMENT TO ALL STUDENTS DURING THE SCHOOL DAY AND DURING QUEST CLUB AND THE CAMPS PROGRAM. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $978,078 | ExpenseAmt |
| Revenue | $1,075,616 | RevenueAmt |
| Desc | SUPPORTING PROGRAMS AND SERVICES INCLUDING ATHLETICS, SCHOOL STORE, YEARBOOK AND NEWSLETTERS, ETC | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $978,078 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $1,075,616 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $10,700,156 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 15 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 278 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NORTH COBB CHRISTIAN SCHOOL INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7709750252 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4500 LAKEVIEW DR | AddressLine1Txt |
| City | KENNESAW | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30144 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| GEORGE DONOVAN | ||||||||
| CHAIRMAN | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| GORDON BRITTINGHAM | ||||||||
| TREASURER | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| PERRY PARKE | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| JONATHAN MARQUESS | ||||||||
| SECRETARY | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| WAYNE DENNARD | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| JAY MCANNALLY | ||||||||
| VICE CHAIRMAN | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| LEANN MCKENZIE | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| MICHAEL BELL | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| MARK HUMPHREY | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| RICKY POE | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| TODD CLINGMAN | ||||||||
| HEAD OF SCHOOL | 40.00 | $293,484 | $0 | $23,987 | Yes (X) | |||
| KEITH BOLLINGER | ||||||||
| AD/ASSIST HEAD | 40.00 | $105,638 | $0 | $13,767 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $399,122 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $37,754 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| LANIER JONES MECHANICAL | |||||
| 1810 AUGER DRIVE | TUCKER | GA | 30084 | HVAC SERVICES | $366,865 |
| COBB EMC | |||||
| PO BOX 369 | MARIETTA | GA | 30061 | UTILITIES | $153,508 |
| US FOODS | |||||
| PO BOX 281945 | ATLANTA | GA | 303841945 | MEALS | $121,597 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $4,921 | FundraisingAmt |
| All Other Contributions | $1,728,930 | AllOtherContributionsAmt |
| Noncash Contributions | $113,038 | NoncashContributionsAmt |
| Total Contributions | $1,733,851 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611600 | $11,096,394 | $11,096,394 |
| ATHLETICS | 713990 | $752,442 | $752,442 |
| FOOD SERVICE REVENUE | 611710 | $325,682 | $325,682 |
| OTHER PROGRAMS | 611710 | $235,836 | $235,836 |
| SCHOOL STORE | 453000 | $56,168 | $56,168 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $12,466,522 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $20,657 | TotalRevenueColumnAmt |
| Exclusion | $20,657 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $34,478 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $3,308 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $31,170 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $31,170 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $31,170 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $4,921 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $0 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $14,252,200 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $12,497,692 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $20,657 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $293,484 | TotalAmt |
| Program Services | $258,266 | ProgramServicesAmt |
| Management And General | $35,218 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,471,137 | TotalAmt |
| Program Services | $5,902,465 | ProgramServicesAmt |
| Management And General | $568,672 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $77,042 | TotalAmt |
| Program Services | $67,797 | ProgramServicesAmt |
| Management And General | $9,245 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $676,374 | TotalAmt |
| Program Services | $626,593 | ProgramServicesAmt |
| Management And General | $49,781 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $501,226 | TotalAmt |
| Program Services | $464,336 | ProgramServicesAmt |
| Management And General | $36,890 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,357 | TotalAmt |
| Management And General | $14,357 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,534 | TotalAmt |
| Management And General | $26,534 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $71,929 | TotalAmt |
| Management And General | $71,929 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $407,445 | TotalAmt |
| Program Services | $97,493 | ProgramServicesAmt |
| Management And General | $309,952 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $310,950 | TotalAmt |
| Program Services | $310,950 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,990 | TotalAmt |
| Program Services | $53,980 | ProgramServicesAmt |
| Management And General | $22,010 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $324,617 | TotalAmt |
| Program Services | $324,617 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $722,095 | TotalAmt |
| Program Services | $722,095 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $114,496 | TotalAmt |
| Program Services | $38,261 | ProgramServicesAmt |
| Management And General | $76,235 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| EXCHANGE EXPENSE | $741,769 | $741,769 |
| MAINTENANCE & GROUNDS | $224,102 | $224,102 |
| FOOD SERVICE | $176,816 | $176,816 |
| ATHLETIC | $149,258 | $149,258 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $753,809 | TotalAmt |
| Program Services | $541,358 | ProgramServicesAmt |
| Management And General | $209,235 | ManagementAndGeneralAmt |
| Fundraising | $3,216 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,133,430 | TotalAmt |
| Program Services | $10,700,156 | ProgramServicesAmt |
| Management And General | $1,430,058 | ManagementAndGeneralAmt |
| Fundraising | $3,216 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $447,533 | BOYAmt |
| EOY | $280,613 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,867,349 | BOYAmt |
| EOY | $6,832,218 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $156,725 | BOYAmt |
| EOY | $275,747 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,947 | BOYAmt |
| EOY | $135,175 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $25,471,712 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $8,322,817 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,615,215 | BOYAmt |
| EOY | $17,148,895 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $181,374 | BOYAmt |
| EOY | $169,975 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,305 | BOYAmt |
| EOY | $4,725 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,350,448 | BOYAmt |
| EOY | $24,847,348 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $347,540 | BOYAmt |
| EOY | $382,511 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,354,121 | BOYAmt |
| EOY | $4,745,992 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,056,707 | BOYAmt |
| EOY | $10,612,360 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,762 | BOYAmt |
| EOY | $290,136 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $121,912 | BOYAmt |
| EOY | $210,778 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,898,042 | BOYAmt |
| EOY | $16,241,777 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,228,257 | BOYAmt |
| EOY | $8,043,123 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,222,774 | BOYAmt |
| EOY | $561,073 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,375 | BOYAmt |
| EOY | $1,375 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,452,406 | BOYAmt |
| EOY | $8,605,571 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,350,448 | BOYAmt |
| EOY | $24,847,348 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $2,118,770 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$964 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $35,359 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
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) |
|---|---|---|
| Investment Cost Or Other Basis | $7,326,256 | InvestmentCostOrOtherBasisAmt |
| Book Value | $7,326,256 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $15,242,960 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $5,885,963 | DepreciationAmt |
| Book Value | $9,356,997 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $116,477 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $116,477 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $2,470,137 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $2,320,377 | DepreciationAmt |
| Book Value | $149,760 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $315,882 | InvestmentCostOrOtherBasisAmt |
| Book Value | $315,882 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $17,148,895 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DERIVATIVE INSTRUMENT | Desc |
| Amt | $210,778 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $210,778 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $14,290,867 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $38,667 | OtherRevenueAmt |
| Revenue Not Reported | $38,667 | RevenueNotReportedAmt |
| Revenue Subtotal | $14,252,200 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $14,252,200 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $12,137,702 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $4,272 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $4,272 | ExpensesNotReportedAmt |
| Expenses Subtotal | $12,133,430 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $12,133,430 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THERE ARE NO UNCERTAIN TAX POSITIONS UNDER FIN 48 TO REPORT. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | NON CASH CONTRIBUTIONS OF SERVICES 35,359. RENTAL EXPENSE 3,308. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSE 3,308. DISPOSAL/LOSS OF ASSET 964. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | NON-DISCRIMINATORY POLICY IS PUBLISHED IN THE MARIETTA DAILY JOURNAL EACH YEAR DURING THE ADMISSIONS SESSION. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TODD CLINGMAN | PersonNm |
| Title | HEAD OF SCHOOL | TitleTxt |
| Base Compensation Filing Org | $293,484 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $5,870 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $18,117 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $317,471 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DEVELOPMENT AUTH OF COBB CO REVENUE BONDS SERIES 2014-NORTH COBB CHR | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issued | 2014-05-29 | BondIssuedDt |
| Issue Price | $12,631,209 | IssuePriceAmt |
| Purpose | PAYOFF 2009 BONDS AND SWAP CONTRACT- PAY CLOSING COSTS OF THE BOND REFUNDING | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $12,631,209 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $193,782 | IssuanceCostsFromProceedsAmt |
| Other Spent Proceeds | $12,437,427 | OtherSpentProceedsAmt |
| Current Refunding | Yes (1) | CurrentRefundingInd |
| Advance Refunding | 0 | AdvanceRefundingInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | 0 | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | Yes (1) | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | Yes (1) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | Yes (1) | HedgeIdentifiedInBksAndRecInd |
Hedge Provider Name HedgeProviderName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PNC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of Hedge | 6.000000000000 | TermOfHedgePct |
| Superintegrated Hedge | 0 | SuperintegratedHedgeInd |
| Hedge Terminated | Yes (1) | HedgeTerminatedInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | 0 | WrittenProcToMonitorReqsInd |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 3 | ContributionCnt |
| Noncash Contributions Rpt F990 | $31,038 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV STOCK EXCHANGE | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | MATERIALS & SOFTWARE | Desc |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $82,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | A DRAFT OF FORM 990 IS REVIEWED BY THE BOARD EACH YEAR. AN OFFICER, TYPICALLY THE TREASURER, IS REQUIRED TO SIGN THE FORM AFTER BOARD APPROVAL. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE BOARD COMMITS ITSELF AND ITS MEMBERS TO BIBLICAL, ETHICAL, BUSINESSLIKE, AND LAWFUL CONDUCT, INCLUDING PROPER USE OF AUTHORITY AND APPROPRIATE DECORUM WHEN ACTING AS BOARD MEMBERS. MEMBERS ANNUALLY DISCLOSE INVOLVEMENTS WITH OTHER ORGANIZATIONS, VENDORS, OR ANY OTHER ASSOCIATIONS THAT MIGHT PRODUCE A CONFLICT. EMPLOYEES RECEIVE AN EMPLOYEE HANDBOOK WHICH INCLUDES THE CONFLICT OF INTEREST POLICY. ACTS WHICH ARE ACTUAL/POTENTIAL OR HAVE THE APPEARANCE OF A CONFLICT OF INTEREST THAT MAY RESULT IN PERSONAL GAIN FOR THE EMPLOYEE OR RELATIVE OF THE EMPLOYEE ARE PROHIBITED. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF DIRECTORS HAS A SEPERATE COMPENSATION COMMITTEE THAT REVIEWS THE COMPENSATION FOR THE HEAD OF SCHOOL. THE COMPENSATION COMMITTEE HIRED AN OUTSIDE CONSULTING FIRM IN 2014 TO ASSIST IN ANALYZING THE APPROPRIATE COMPENSATION PACKAGE FOR 2014 - 2019. THE PROCESS INCLUDES A JOINT CONFERENCE WITH THE THREE PARTIES TO REVIEW VARIOUS CONSIDERATIONS AND MATTERS. AN ANALYSIS OF DATA IS CONDUCTED INCLUDING A COMPARATIVE COMPENSATION PACKAGE ANALYSIS OF SCHOOLS WITHIN THE GEOGRAPHIC AREA CONSIDERING ENROLLMENT SIZE, TUITION AMOUNT AND RELATED DATA. THE SCHOOL BUDGET, EXPERIENCE OF THE INDIVIDUAL, AND MULTIPLE VARIABLES ARE CONSIDERED AS WELL AS THE SCHOOL'S LEGAL COUNSEL. THE COMPENSATION COMMITTEE PROPOSES A RECOMMENDATION WHICH MUST BE APPROVED BY THE BOARD. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE POLICY MANUAL AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE FOR REVIEW IN THE BUSINESS OFFICE UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | NON CASH CONTRIBUTION OF SERVICE 35,359. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NCCSP LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4500 LAKEVIEW DRIVE | AddressLine1Txt |
| City | KENNESAW | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30144 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 581519089 | EIN |
| Primary Activities | ACQUIRE REAL ESTATE FOR THE POTENTIAL USE BY NORTH COBBB CHRISTIAN SCHOOL | PrimaryActivitiesTxt |
| Legal Domicile State | GA | LegalDomicileStateCd |