GREATER ATLANTA CHRISTIAN SCHOOLS INC: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization
GREATER ATLANTA CHRISTIAN SCHOOLS INC (EIN 58-0960612)
Tax period
2011-07-01 to 2012-06-30
Filed
2013-02-14
IRS object ID
201340459349302724
Schema version
2011v1.5
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Timestamp2013-02-14T18:29:29-06:00Timestamp
Tax Period End Date2012-06-30TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1SMITH & HOWARD PCBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line1171 17TH STREET SUITE 900AddressLine1
CityATLANTACity
StateGAState
ZIP Code30363ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2011-07-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN580960612EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1GREATER ATLANTA CHRISTIAN SCHOOLS INCBusinessNameLine1
FieldValueIRS element (for citing)
In Care Of Name% RANDALL JACKSONInCareOfName
Name ControlGREANameControl
Phone7702432000Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line11575 INDIAN TRAIL ROADAddressLine1
CityNORCROSSCity
StateGAState
ZIP Code300932614ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameDAVID L FINCHERName
TitlePRESIDENTTitle
Date Signed2013-02-15DateSigned
Authorize Third PartytrueAuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameMARC AZARName
Phone4048746244Phone
Date Prepared2013-02-15DatePrepared
FieldValueIRS element (for citing)
Tax Year2011TaxYear
Build TS2016-03-07 17:11:31ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonDR DAVID L FINCHERNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line11575 INDIAN TRAIL ROADAddressLine1
CityNORCROSSCity
StateGAState
ZIP Code300932614ZIPCode
FieldValueIRS element (for citing)
Gross Receipts41219724GrossReceipts
Group Return For AffiliatesfalseGroupReturnForAffiliates
Organization501c3XOrganization501c3
Web SiteWWW.GREATERATLANTACHRISTIAN.ORGWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation1964YearFormation
State Legal DomicileGAStateLegalDomicile
Activity Or Mission DescriptionTO HELP EACH STUDENT GROW AS JESUS DID, IN WISDOM AND STATURE, AND IN FAVOR WITH GOD AND MAN.ActivityOrMissionDescription
Nbr Voting Members Governing Body23NbrVotingMembersGoverningBody
Nbr Independent Voting Members16NbrIndependentVotingMembers
Total Nbr Employees509TotalNbrEmployees
Total Nbr Volunteers450TotalNbrVolunteers
Total Gross UBI54580TotalGrossUBI
Contributions Grants Prior Year4185386ContributionsGrantsPriorYear
Contributions Grants Current Year2671484ContributionsGrantsCurrentYear
Program Service Revenue Prior Year29723551ProgramServiceRevenuePriorYear
Program Service Revenue CY30502416ProgramServiceRevenueCY
Investment Income Prior Year368601InvestmentIncomePriorYear
Investment Income Current Year-280043InvestmentIncomeCurrentYear
Other Revenue Prior Year1014031OtherRevenuePriorYear
Other Revenue Current Year1048493OtherRevenueCurrentYear
Total Revenue Prior Year35291569TotalRevenuePriorYear
Total Revenue Current Year33942350TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year2613659GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY3076684GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year0BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year16179312SalariesEtcPriorYear
Salaries Etc Current Year16772369SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year734493TotalFundrsngExpCurrentYear
Other Expense Prior Year11567242OtherExpensePriorYear
Other Expenses Current Year11641843OtherExpensesCurrentYear
Total Expenses Prior Year30360213TotalExpensesPriorYear
Total Expenses Current Year31490896TotalExpensesCurrentYear
Revenues Less Expenses Prior Year4931356RevenuesLessExpensesPriorYear
Revenues Less Expenses CY2451454RevenuesLessExpensesCY
Total Assets BOY97369121TotalAssetsBOY
Total Assets EOY100792079TotalAssetsEOY
Total Liabilities BOY41706832TotalLiabilitiesBOY
Total Liabilities EOY42979527TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY55662289NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY57812552NetAssetsOrFundBalancesEOY
Mission DescriptionTO HELP EACH STUDENT GROW AS JESUS DID, IN WISDOM AND STATURE, AND IN FAVOR WITH GOD AND MAN.MissionDescription
Significant New Program ServicesfalseSignificantNewProgramServices
Significant ChangefalseSignificantChange
Expense22814342Expense
Grants3076683Grants
Revenue28236825Revenue
DescriptionCurricular Program - Provided college preparatory education to 1,840 students from pre-kindergarten through the 12th grade.Description

Activity2 Activity2

FieldValueIRS element (for citing)
Expense4785059Expense
Grants0Grants
Revenue2152714Revenue
DescriptionAuxiliary Program Services - Provided outstanding auxiliary services including cafeteria, transportation, student bookstore, and other necessary services to the entire student body.Description

Activity3 Activity3

FieldValueIRS element (for citing)
Expense1503012Expense
Grants0Grants
Revenue498097Revenue
DescriptionExtracurricular Program Services - Provided opportunities for all students to participate in numerous extracurricular activites including academic and athletic teams, mission trips, clubs, etc.Description
FieldValueIRS element (for citing)
Total Program Service Expense29102413TotalProgramServiceExpense
Described In501 C3trueDescribedIn501C3
Schedule B RequiredtrueScheduleBRequired
Political ActivitiesfalsePoliticalActivities
Lobbying ActivitiesfalseLobbyingActivities
Donor Advised FundsfalseDonorAdvisedFunds
Conservation EasementsfalseConservationEasements
Collections Of ArtfalseCollectionsOfArt
Credit CounselingfalseCreditCounseling
Term Or Permanent EndowmentstrueTermOrPermanentEndowments
Report Land Bldg EquiptrueReportLandBldgEquip
Report Invest Oth SecuritiesfalseReportInvestOthSecurities
Report Prog Rel InvestfalseReportProgRelInvest
Report Other AssetsfalseReportOtherAssets
Report Other LiabilitiestrueReportOtherLiabilities
Report Fin48 FootnotetrueReportFin48Footnote
Independent Audit Financial StmtfalseIndependentAuditFinancialStmt
Consolidated Audit Financial StmttrueConsolidatedAuditFinancialStmt
SchooltrueSchool
Foreign OfficefalseForeignOffice
Foreign ActivitiestrueForeignActivities
More Than5000 K To OrganizationsfalseMoreThan5000KToOrganizations
More Than5000 K To IndividualsfalseMoreThan5000KToIndividuals
Professional FundraisingfalseProfessionalFundraising
Fundraising ActivitiestrueFundraisingActivities
GamingfalseGaming
HospitalfalseHospital
Grants To OrganizationsfalseGrantsToOrganizations
Grants To IndividualstrueGrantsToIndividuals
Schedule J RequiredtrueScheduleJRequired
Tax Exempt BondsfalseTaxExemptBonds
Excess Benefit TransactionfalseExcessBenefitTransaction
Prior Excess Benefit TransactionfalsePriorExcessBenefitTransaction
Loan To Officer Or DQPfalseLoanToOfficerOrDQP
Grant To Related PersontrueGrantToRelatedPerson
Bsnss Rltnshp With OrganizationfalseBsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family MembertrueBsnssRltnshpThruFamilyMember
Officer Entity With Bsnss RltnshptrueOfficerEntityWithBsnssRltnshp
Deductible Non Cash ContributionstrueDeductibleNonCashContributions
Deductible Contributions Of ArtfalseDeductibleContributionsOfArt
TerminatedfalseTerminated
Partial LiquidationfalsePartialLiquidation
Disregarded EntitytrueDisregardedEntity
Related EntitytrueRelatedEntity
Related Org Controlled EntityfalseRelatedOrgControlledEntity
Transaction Related EntityfalseTransactionRelatedEntity
Transfers To Exempt Non Chrtbl OrgfalseTransfersToExemptNonChrtblOrg
Activities Conducted PartnershipfalseActivitiesConductedPartnership
Schedule O RequiredtrueScheduleORequired
Number Forms Transmitted With109683NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup WitholdingtrueComplianceWithBackupWitholding
Number Of Employees509NumberOfEmployees
Employment Tax Returns FiledtrueEmploymentTaxReturnsFiled
Unrelated Business IncometrueUnrelatedBusinessIncome
Form990-T FiledtrueForm990-TFiled
Foreign Financial AccountfalseForeignFinancialAccount
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTrans
Taxable Party NotificationfalseTaxablePartyNotification
Non Deductible ContributionsfalseNonDeductibleContributions
Quid Pro Quo ContributionstrueQuidProQuoContributions
Quid Pro Quo DisclosuretrueQuidProQuoDisclosure
Form8282 Property Disposed OffalseForm8282PropertyDisposedOf
Funds To Pay PremiumsfalseFundsToPayPremiums
Premiums PaidfalsePremiumsPaid
Indoor Tanning ServicesfalseIndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members23NbrVotingGoverningBodyMembers
Number Independent Voting Members16NumberIndependentVotingMembers
Family Or Business RelationshiptrueFamilyOrBusinessRelationship
Delegation Of Management DutiesfalseDelegationOfManagementDuties
Changes To Organizing DocsfalseChangesToOrganizingDocs
Material Diversion Or MisusefalseMaterialDiversionOrMisuse
Members Or StockholdersfalseMembersOrStockholders
Election Of Board MembersfalseElectionOfBoardMembers
Decisions Subject To ApprovalfalseDecisionsSubjectToApproval
Minutes Of Governing BodytrueMinutesOfGoverningBody
Minutes Of CommitteestrueMinutesOfCommittees
Officer Mailing AddressfalseOfficerMailingAddress
Local ChaptersfalseLocalChapters
Form990 Provided To Governing BodytrueForm990ProvidedToGoverningBody
Conflict Of Interest PolicytrueConflictOfInterestPolicy
Annual Disclosure Covered PersonstrueAnnualDisclosureCoveredPersons
Regular Monitoring EnforcementtrueRegularMonitoringEnforcement
Whistleblower PolicytrueWhistleblowerPolicy
Document Retention PolicytrueDocumentRetentionPolicy
Compensation Process CEOtrueCompensationProcessCEO
Compensation Process OthertrueCompensationProcessOther
Investment In Joint VenturefalseInvestmentInJointVenture
States Where Copy Of Return Is FiledGAStatesWhereCopyOfReturnIsFiled
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

FieldValueIRS element (for citing)
Name PersonRANDALL JACKSONNamePerson
Telephone Number7702432000TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line11575 INDIAN TRAIL ROADAddressLine1
CityNORCROSSCity
StateGAState
ZIP Code300932614ZIPCode
FieldValueIRS element (for citing)
Info In Schedule O Part VIIXInfoInScheduleOPartVII

Form990 Part VII Section A Form990PartVIISectionA (29 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensationOfficerOfficerHighest Compensated EmployeeHighestCompensatedEmployee
JAMES COMBEE
CHAIRMAN, BOARD MEMBER1.0X000
DR TODD STEWART
VICE-CHAIRMAN, BOARD MEMBER1.0X000
STEVE EATON
SECRETARY, BOARD MEMBER1.0X000
JAMES TIDWELL
TREASURER, BOARD MEMBER1.0X000
MAJOR BOGLIN
BOARD MEMBER1.0X000
ROBERT MCMAHAN
BOARD MEMBER1.0X000
WILLIAM LONG
BOARD MEMBER1.0X000
DONALD MCLAUGHLIN
BOARD MEMBER1.0X000
JAN BASS
BOARD MEMBER1.0X000
FERNANDO NASMYTH
BOARD MEMBER1.0X000
ALLEN NICHOLS
BOARD MEMBER1.0X000
NED O'BRIEN
BOARD MEMBER1.0X000
STEVE PHILLIPS
BOARD MEMBER1.0X000
J WILLIAM SCHROER
BOARD MEMBER1.0X000
JOYCE SHUMARD
BOARD MEMBER1.0X000
BART HARPER
BOARD MEMBER1.0X000
THOMAS TABOR
BOARD MEMBER1.0X000
DEBORAH AKINDELE
BOARD MEMBER1.0X000
JIM CONKEL
BOARD MEMBER1.0X000
STEVE ELROD
BOARD MEMBER1.0X000
LEE FREEMAN
BOARD MEMBER1.0X000
JOHN WOOD
BOARD MEMBER1.0X000
DAVID SCOBEY JR
BOARD MEMBER1.0X000
DR DAVID L FINCHER
PRESIDENT54.0239131072331X
RANDALL JACKSON
VP FINANCE54.0147445023472X
WILLIAM C BURTON
VP ADMINISTRATION50.0124262017917X
TIM VICK
ATHLETIC DIRECTOR50.0109404023224X
SCOTT HARSH
HIGH SCHOOL PRINCIPAL50.0110153023793X
MISTY OVERMAN
JUNIOR HIGH SCHOOL PRINCIPAL50.0108448020297X
FieldValueIRS element (for citing)
Total Reportable Comp From Org838843TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs0TotalReportableCompFrmRltdOrgs
Total Other Compensation181034TotalOtherCompensation
Number Individuals GT100 K6NumberIndividualsGT100K
Formers ListedfalseFormersListed
Total Comp GT150 KtrueTotalCompGT150K
Compensation From Other SourcesfalseCompensationFromOtherSources

Contractor Compensation ContractorCompensation (2 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1CityAddressOfContractor/AddressUS/CityStateAddressOfContractor/AddressUS/StateZIP CodeAddressOfContractor/AddressUS/ZIPCodeDescription Of ServicesDescriptionOfServicesCompensationCompensation
CORPORATE STREAMX INC
PO BOX 2010CUMMINGGA30028JANITORIAL443111
VALLEYCREST LANDSCAPE MAINTENANCE
PO BOX 404083ATLANTAGA303844083MAINTENANCE201914
FieldValueIRS element (for citing)
Number Of Contractors GT100 K2NumberOfContractorsGT100K
Fundraising Events35474FundraisingEvents
All Other Contributions2636010AllOtherContributions
Noncash Contributions351649NoncashContributions
Total Contributions2671484TotalContributions

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescriptionBusiness CodeBusinessCodeTotal Revenue ColumnTotalRevenueColumnRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncome
TUITION & FEES6111102818052228180522
EXTRACURRICULAR ACTIVITIES713990554400554400
AUXILIARY SERVICES72221017674941767494
FieldValueIRS element (for citing)
Total Program Service Revenue30502416TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column504291TotalRevenueColumn
Exclusion$504,291ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Gross Rents GrossRents

FieldValueIRS element (for citing)
Real308763Real

Less Rental Expenses LessRentalExpenses

FieldValueIRS element (for citing)
Real231114Real

Rental Income Or Loss RentalIncomeOrLoss

FieldValueIRS element (for citing)
Real77649Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

FieldValueIRS element (for citing)
Total Revenue Column77648TotalRevenueColumn
Unrelated Business Revenue54580UnrelatedBusinessRevenue
Exclusion$23,068ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

FieldValueIRS element (for citing)
Securities4484191Securities
Other396512Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

FieldValueIRS element (for citing)
Securities4502735Securities
Other1162302Other

Gain Or Loss GainOrLoss

FieldValueIRS element (for citing)
Securities-18544Securities
Other-765790Other

Net Gain Or Loss Investments NetGainOrLossInvestments

FieldValueIRS element (for citing)
Total Revenue Column-784334TotalRevenueColumn
Exclusion-$784,334ExclusionAmount
FieldValueIRS element (for citing)
Gross Income Fundraising Events918919GrossIncomeFundraisingEvents
Cntrbtns Rprtd Fundraising Events35474CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses596640FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

FieldValueIRS element (for citing)
Total Revenue Column322279TotalRevenueColumn
Exclusion$322,279ExclusionAmount

Net Income From Gaming NetIncomeFromGaming

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn
FieldValueIRS element (for citing)
Gross Sales Of Inventory1169803GrossSalesOfInventory
Cost Of Goods Sold784583CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

FieldValueIRS element (for citing)
Total Revenue Column385220TotalRevenueColumn
Related Or Exempt Function Income385220RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc

FieldValueIRS element (for citing)
DescriptionMISCELLANEOUSDescription
Business Code900099BusinessCode
Total Revenue Column263346TotalRevenueColumn
Exclusion$263,346ExclusionAmount
FieldValueIRS element (for citing)
Total Other Revenue263346TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column33942350TotalRevenueColumn
Related Or Exempt Function Income30887636RelatedOrExemptFunctionIncome
Unrelated Business Revenue54580UnrelatedBusinessRevenue
Exclusion$328,650ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

FieldValueIRS element (for citing)
Total0Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

FieldValueIRS element (for citing)
Total3076684Total
Program Services3076684ProgramServices

Foreign Grants ForeignGrants

FieldValueIRS element (for citing)
Total0Total

Benefits To Members BenefitsToMembers

FieldValueIRS element (for citing)
Total0Total

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total624631Total
Program Services168481ProgramServices
Management And General323279ManagementAndGeneral
Fundraising132871Fundraising

Comp Disqual Persons CompDisqualPersons

FieldValueIRS element (for citing)
Total0Total

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total13479293Total
Program Services12747904ProgramServices
Management And General417337ManagementAndGeneral
Fundraising314052Fundraising

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total588547Total
Program Services563586ProgramServices
Management And General13000ManagementAndGeneral
Fundraising11961Fundraising

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total1077821Total
Program Services1029993ProgramServices
Management And General28864ManagementAndGeneral
Fundraising18964Fundraising

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total1002077Total
Program Services926349ProgramServices
Management And General47692ManagementAndGeneral
Fundraising28036Fundraising

Fees For Services Management FeesForServicesManagement

FieldValueIRS element (for citing)
Total0Total

Fees For Services Legal FeesForServicesLegal

FieldValueIRS element (for citing)
Total31197Total
Program Services279ProgramServices
Management And General30359ManagementAndGeneral
Fundraising559Fundraising

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total121134Total
Program Services36580ProgramServices
Management And General79204ManagementAndGeneral
Fundraising5350Fundraising

Fees For Services Lobbying FeesForServicesLobbying

FieldValueIRS element (for citing)
Total0Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total0Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

FieldValueIRS element (for citing)
Total0Total

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total1084146Total
Program Services1023964ProgramServices
Management And General48780ManagementAndGeneral
Fundraising11402Fundraising

Advertising Advertising

FieldValueIRS element (for citing)
Total150839Total
Program Services101602ProgramServices
Management And General7871ManagementAndGeneral
Fundraising41366Fundraising

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total1163587Total
Program Services1070997ProgramServices
Management And General36176ManagementAndGeneral
Fundraising56414Fundraising

Information Technology InformationTechnology

FieldValueIRS element (for citing)
Total392105Total
Program Services379326ProgramServices
Management And General4885ManagementAndGeneral
Fundraising7894Fundraising

Royalties Royalties

FieldValueIRS element (for citing)
Total0Total

Occupancy Occupancy

FieldValueIRS element (for citing)
Total875362Total
Program Services871690ProgramServices
Management And General2991ManagementAndGeneral
Fundraising681Fundraising

Travel Travel

FieldValueIRS element (for citing)
Total301441Total
Program Services282685ProgramServices
Management And General11298ManagementAndGeneral
Fundraising7458Fundraising

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

FieldValueIRS element (for citing)
Total0Total

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total153188Total
Program Services95785ProgramServices
Management And General44260ManagementAndGeneral
Fundraising13143Fundraising

Interest Interest

FieldValueIRS element (for citing)
Total1008476Total
Program Services952835ProgramServices
Management And General45320ManagementAndGeneral
Fundraising10321Fundraising

Payments To Affiliates PaymentsToAffiliates

FieldValueIRS element (for citing)
Total0Total

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total3542251Total
Program Services3351150ProgramServices
Management And General155654ManagementAndGeneral
Fundraising35447Fundraising

Insurance Insurance

FieldValueIRS element (for citing)
Total178931Total
Program Services169037ProgramServices
Management And General8059ManagementAndGeneral
Fundraising1835Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServicesManagement And GeneralManagementAndGeneralFundraisingFundraising
FOOD & CATERING688354687955399
STUDENT ACTIVITY EXPENSE613954613954
MISSION TRIPS613190613190
BANK CHARGES3125082756626967815264

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total411180Total
Program Services310821ProgramServices
Management And General78884ManagementAndGeneral
Fundraising21475Fundraising

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total31490896Total
Program Services29102413ProgramServices
Management And General1653990ManagementAndGeneral
Fundraising734493Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY1688128BOY
EOY1042660EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY4130214BOY
EOY4116942EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

FieldValueIRS element (for citing)
BOY4573801BOY
EOY3056878EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY1054165BOY
EOY779042EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

FieldValueIRS element (for citing)
BOY1300BOY
EOY4850EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

FieldValueIRS element (for citing)
BOY537106BOY
EOY567997EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
BOY211186BOY
EOY224339EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis102535584LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec30068566LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY68328565BOY
EOY72467018EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

FieldValueIRS element (for citing)
BOY16566536BOY
EOY18277120EOY

Investments Other Securities InvestmentsOtherSecurities

FieldValueIRS element (for citing)
BOY3000BOY
EOY3000EOY

Investments Program Related InvestmentsProgramRelated

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Intangible Assets IntangibleAssets

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
BOY275120BOY
EOY252233EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY97369121BOY
EOY100792079EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY3198505BOY
EOY2940680EOY

Grants Payable GrantsPayable

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Deferred Revenue DeferredRevenue

FieldValueIRS element (for citing)
BOY13988030BOY
EOY14534178EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Escrow Account Liability EscrowAccountLiability

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Loans From Officers Directors LoansFromOfficersDirectors

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

FieldValueIRS element (for citing)
BOY19096191BOY
EOY19271359EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
BOY5424106BOY
EOY6233310EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY41706832BOY
EOY42979527EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY51410553BOY
EOY54305895EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY3629783BOY
EOY2638699EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY621953BOY
EOY867958EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY55662289BOY
EOY57812552EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY97369121BOY
EOY100792079EOY
FieldValueIRS element (for citing)
Info In Schedule O Part XIXInfoInScheduleOPartXI
Reconcilation Revenue Expenses2451454ReconcilationRevenueExpenses
Reconcilation Other Changes-301191ReconcilationOtherChanges
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or ReviewfalseAccountantCompileOrReview
FS AuditedtrueFSAudited
Audit CommitteetrueAuditCommittee
Financial Statement ConsolidatedXFinancialStatementConsolidated
Federal Grant Audit RequiredfalseFederalGrantAuditRequired

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
School170b1 AiiXSchool170b1Aii

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

FieldValueIRS element (for citing)
Contributor NumberRESTRICTEDContributorNumber

Contributor Name Business ContributorNameBusiness

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor Address US ContributorAddressUS

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Aggregate ContributionsRESTRICTEDAggregateContributions

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Art Public Exhibition AmtsArtPublicExhibitionAmts
Held Works Of Art AmtsHeldWorksOfArtAmts

Current Year CurrentYear

FieldValueIRS element (for citing)
Beginning Of Year Balance4251736BeginningOfYearBalance
Contributions1528418Contributions
Grants Or Scholarships412034GrantsOrScholarships
Other Expenditures1861459OtherExpenditures
End Of Year Balance3506661EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

FieldValueIRS element (for citing)
Beginning Of Year Balance6334811BeginningOfYearBalance
Contributions3696850Contributions
Grants Or Scholarships367652GrantsOrScholarships
Other Expenditures5412273OtherExpenditures
End Of Year Balance4251736EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

FieldValueIRS element (for citing)
Beginning Of Year Balance7151277BeginningOfYearBalance
Contributions1437551Contributions
Investment Earnings Or Losses1075InvestmentEarningsOrLosses
Grants Or Scholarships275301GrantsOrScholarships
Other Expenditures1979791OtherExpenditures
End Of Year Balance6334811EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

FieldValueIRS element (for citing)
Beginning Of Year Balance9538598BeginningOfYearBalance
Contributions737552Contributions
Investment Earnings Or Losses134685InvestmentEarningsOrLosses
Grants Or Scholarships100150GrantsOrScholarships
Other Expenditures3159410OtherExpenditures
End Of Year Balance7151275EndOfYearBalance
FieldValueIRS element (for citing)
Board Designated EOY Balance0.00000BoardDesignatedEOYBalance
Permanent Endowment EOY Balance0.24752PermanentEndowmentEOYBalance
Term Endowment EOY Balance0.75248TermEndowmentEOYBalance
Endowments Held By Unrelated OrgsfalseEndowmentsHeldByUnrelatedOrgs
Endowments Held By Related OrgstrueEndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule RtrueAreRelatedOrgsListedScheduleR

Land Land

FieldValueIRS element (for citing)
Investment Cost Or Other Basis319517InvestmentCostOrOtherBasis
Other Cost Or Other Basis2863232OtherCostOrOtherBasis
Book Value3182749BookValue

Buildings Buildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis87224889OtherCostOrOtherBasis
Depreciation21041426Depreciation
Book Value66183463BookValue
FieldValueIRS element (for citing)
Leasehold ImprovementsLeaseholdImprovements

Equipment Equipment

FieldValueIRS element (for citing)
Other Cost Or Other Basis11915929OtherCostOrOtherBasis
Depreciation9027140Depreciation
Book Value2888789BookValue

Other Land Buildings OtherLandBuildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis212017OtherCostOrOtherBasis
Book Value212017BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings72467018TotalOfBookValueLandBuildings
Federal Income Tax Liability0FederalIncomeTaxLiability

Other Liabilities OtherLiabilities (7 entries)

DescriptionDescriptionAmountAmount
ANNUITY PAYABLE - BRADFORD I$80,061
ANNUITY PAYABLE - BRADFORD II$110,665
ANNUITY PAYABLE - BRADFORD III$115,228
ANNUITY PAYABLE - BRADFORD IV$169,859
ANNUITY PAYABLE - LONG$259,597
INTEREST RATE SWAP OBLIGATION$4,149,290
UNFUNDED PROJECTED BENEFIT OBL$1,348,610
FieldValueIRS element (for citing)
Total Of Amounts6233310TotalOfAmounts

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
INTENDED USE OF THE ORGANIZATION'S ENDOWMENT FUNDSPART V, LINE 4The 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.
ORGANIZATION'S LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER ASC 740PART X, LINE 2GACS is recognized as an organization 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 and NHR are allowed to be reported in conjunction with activities of GACS for tax reporting purposes. During 2012 and 2011, all the activities of GRR and NHR 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, 2009.

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmttrueNondiscriminatoryPolicyStmt
Policy Statement In Brochures EtctruePolicyStatementInBrochuresEtc
Policy Publ Via Broadcast MediatruePolicyPublViaBroadcastMedia
Maint Racial Composition RecordstrueMaintRacialCompositionRecords
Maint Scholarships RecordstrueMaintScholarshipsRecords
Maint Copies Of Brochures EtctrueMaintCopiesOfBrochuresEtc
Maint Copies Of All SolicitationstrueMaintCopiesOfAllSolicitations
Discriminate Race Students RightsfalseDiscriminateRaceStudentsRights
Discriminate Race Admiss PoliciesfalseDiscriminateRaceAdmissPolicies
Discriminate Race Emplmn FacultyfalseDiscriminateRaceEmplmnFaculty
Discriminate Race ScholarshipsfalseDiscriminateRaceScholarships
Discriminate Race Educ PoliciesfalseDiscriminateRaceEducPolicies
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFclts
Discriminate Race Athletic ProgfalseDiscriminateRaceAthleticProg
Discriminate Race Other ActyfalseDiscriminateRaceOtherActy
Government Financial Aid ReceivedfalseGovernmentFinancialAidReceived
Compliance With Rev Proc7550trueComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII

FieldValueIRS element (for citing)
IdentifierHOW THE ORGANIZATION PUBLICIZES RACIALLY NONDISCRIMINATORY POLICYIdentifier
Return ReferencePART I, LINE 3ReturnReference
ExplanationGACS PUBLICIZES THEIR RACIALLY NONDISCRIMINATORY POLICY THROUGH ALL OF THEIR ADVERTISEMENTS (NEWSPAPER, MAGAZINES, ETC.), ON THEIR WEBSITE, AND IN ALL ADMISSIONS RELATED MATERIAL.Explanation

Schedule F IRS990ScheduleF

Accts Actvs Out US Table AcctsActvsOutUSTable (6 entries)

RegionRegionNumber Of OfficesNumberOfOfficesNumber Of EmployeesNumberOfEmployeesType Of Activities ConductedTypeOfActivitiesConductedSpecific Services ProvidedSpecificServicesProvidedTotal ExpendituresTotalExpenditures
Sub-Saharan Africa00Program ServicesSTUDENT MISSION TRIP93877
East Asia and the Pacific00Program ServicesSTUDENT MISSION TRIP55627
Central America and the Caribbean00Program ServicesSTUDENT MISSION TRIP102323
Europe (Including Iceland and Greenland)00Program ServicesSTUDENT MISSION TRIP38320
North America00Program ServicesSTUDENT MISSION TRIP75509
South America00Program ServicesSTUDENT MISSION TRIP55337
FieldValueIRS element (for citing)
Subtotal Number Of Offices0SubtotalNumberOfOffices
Subtotal Number Of Employees0SubtotalNumberOfEmployees
Total Number Of Offices0TotalNumberOfOffices
Total Number Of Employees0TotalNumberOfEmployees
Subtotal Amount Spent420993SubtotalAmountSpent
Total Amount Spent420993TotalAmountSpent
Transfer To Foreign CorpfalseTransferToForeignCorp
Interest In Foreign TrustfalseInterestInForeignTrust
Own Foreign CorpfalseOwnForeignCorp
Passive Foreign Invest CofalsePassiveForeignInvestCo
Foreign PartnershipfalseForeignPartnership
Boycott CountriesfalseBoycottCountries

Schedule G IRS990ScheduleG

Events Information EventsInformation

FieldValueIRS element (for citing)
Name Of Event1MAGAZINE SALENameOfEvent1
Gross Receipts Event1543693GrossReceiptsEvent1
Gross Revenue Event1543693GrossRevenueEvent1
Cash Prizes Event126026CashPrizesEvent1
Non Cash Prizes Event111280NonCashPrizesEvent1
Food And Beverage Event1831FoodAndBeverageEvent1
Other Direct Expenses Event1299410OtherDirectExpensesEvent1
Name Of Event2BOOSTER CLUBNameOfEvent2
Gross Receipts Event2145893GrossReceiptsEvent2
Gross Revenue Event2145893GrossRevenueEvent2
Other Direct Expenses Event2103981OtherDirectExpensesEvent2
Total Number Of Other Events7TotalNumberOfOtherEvents
Gross Receipts Other Events264807GrossReceiptsOtherEvents
Charitable Contrib Other Events35474CharitableContribOtherEvents
Gross Revenue Other Events229333GrossRevenueOtherEvents
Other Direct Expenses Other Events155112OtherDirectExpensesOtherEvents
Gross Receipts Total954393GrossReceiptsTotal
Charitable Contributions Total35474CharitableContributionsTotal
Gross Revenue Total Events918919GrossRevenueTotalEvents
Cash Prizes Total Events26026CashPrizesTotalEvents
Non Cash Prizes Total Events11280NonCashPrizesTotalEvents
Food And Beverage Total Events831FoodAndBeverageTotalEvents
Other Direct Expenses Total Events558503OtherDirectExpensesTotalEvents
Direct Expense Summary Events596640DirectExpenseSummaryEvents
Net Income Summary322279NetIncomeSummary

Form990 Schedule G Part IV Form990ScheduleGPartIV

FieldValueIRS element (for citing)
IdentifierAGREEMENT IN CONNECTION WITH PROFESSIONAL FUNDRAISING ACTIVITIESIdentifier
Return ReferencePART I, LINE 2AReturnReference
ExplanationGREATER ATLANTA CHRISTIAN SCHOOL HAS ENTERED INTO AN AGREEMENT WITH QSP/READER'S DIGEST FOR AN ANNUAL MAGAZINE SALE FUNDRAISING EVENT. FOR 2011-2012 GACS RECEIVED 50% AND QSP 50% OF THE GROSS MAGAZINE SALES. GACS DOES NOT PAY ANY "FEES" OR OTHER COSTS TO QSP. GACS HAS CERTAIN INTERNAL COSTS ASSOCIATED WITH THE SALE INCLUDING CASH PRIZES AND OTHER INCENTIVES PAID TO THE STUDENTS FOR REACHING CERTAIN SALES GOALS. QSP/READER'S DIGEST COVERS THE ENTIRE COST OF THE MAGAZINES, SALES MATERIALS/CATALOGS, AND POSTAGE.Explanation

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Records MaintainedtrueRecordsMaintained

Form990 Schedule I Part III Form990ScheduleIPartIII (2 entries)

Type Of GrantTypeOfGrantNumber Of RecipientsNumberOfRecipientsAmount Of Non Cash AssistanceAmountOfNonCashAssistanceMethod Of ValuationMethodOfValuationDescription Of Non Cash AssistanceDescriptionOfNonCashAssistanceAmount Of Cash GrantAmountOfCashGrant
DISCOUNTS ON TUITION AND FEES4712204927BOOKTUITION DISCOUNT
FINANCIAL AID AWARDED BASED ON NEED140BOOK871757

Form990 Schedule I Part IV Form990ScheduleIPartIV

FieldValueIRS element (for citing)
IdentifierPROCEDURES FOR MONITORING THE USE OF GRANT FUNDS IN THE UNITED STATESIdentifier
Return ReferencePART I, LINE 2ReturnReference
ExplanationAll grant funds (tuition discounts and financial aid) are maintained and administered by the School. They are applied as credits to the students' account.Explanation

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Club Dues Or FeesXClubDuesOrFees
Written Policy Re T And E ExpensesfalseWrittenPolicyReTAndEExpenses
Substantiation RequiredtrueSubstantiationRequired
Compensation CommitteeXCompensationCommittee
Compensation SurveyXCompensationSurvey
Board Or Committee ApprovalXBoardOrCommitteeApproval
Severance PaymentfalseSeverancePayment
Supplemental Nonqual Retire PlantrueSupplementalNonqualRetirePlan
Equity Based Comp ArrangementfalseEquityBasedCompArrangement
Comp Based On Revenue Of Filing OrgfalseCompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related OrgsfalseCompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing OrgfalseCompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate OrgsfalseCompBasedNetEarningsRelateOrgs
Any Non Fixed PaymentsfalseAnyNonFixedPayments
Initial Contract ExceptionfalseInitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)

Base Compensation Filing OrgBaseCompensationFilingOrgComp Based On Related OrgsCompBasedOnRelatedOrgsBonus Filing OrgBonusFilingOrgBonus Related OrgsBonusRelatedOrgsOther Compensation Filing OrgOtherCompensationFilingOrgOther Compensation Related OrgsOtherCompensationRelatedOrgsDeferred Comp Filing OrgDeferredCompFilingOrgDeferred Comp Related OrgsDeferredCompRelatedOrgsNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgTotal Compensation Filing OrgTotalCompensationFilingOrgTotal Compensation Related OrgsTotalCompensationRelatedOrgsComp Report Prior990 Filing OrgCompReportPrior990FilingOrgComp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
DR DAVID L FINCHER
2366390002492061336011312311779000
RANDALL JACKSON
146162000128308847014941171233000

Form990 Schedule J Part III Form990ScheduleJPartIII (3 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
BENEFITS PROVIDED TO AN OFFICER, DIRECTOR, TRUSTEE OR KEY EMPLOYEELINE 1ATHE SCHOOL PAYS MONTHLY MEMBERSHIP FEES FOR AN OFFICER TO CONDUCT VARIOUS BUSINESS MATTERS.
POLICY REGARDING PAYMENT OR REIMBURSEMENT OF EXPENSES FROM LINE 1ALINE 1BThe 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.
SUPPLEMENTAL NONQUALIFIED RETIREMENT PLANPART I, LINE 4BDAVID L FINCHER, PRESIDENT OF GREATER ATLANTA CHRISTIAN SCHOOLS, INC. AND THE RELATED ORGANIZATION GREATER ATLANTA CHRISTIAN FOUNDATION, INC., PARTICIPATES IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN THROUGH GREATER ATLANTA CHRISTIAN SCHOOLS, INC. DURING 2007, THE GREATER ATLANTA CHRISTIAN SCHOOLS, INC. BOARD APPROVED A DEFERRED COMPENSATION PLAN FOR THE BENEFIT OF DR. FINCHER. DR. FINCHER WILL VEST IN THE PLAN UPON INVOLUNTARY SEPARATION FROM SERVICE OR ATTAINING AGE 65. THE PAYOUT FOR THE DEFERRED COMPENSATION PLAN IS A LUMP SUM AMOUNT OF $1,500,000. DR. FINCHER WILL RECEIVE THE PAYMENT UNDER THE FOLLOWING CONDITIONS: - ATTAINING AGE 65 AND STILL EMPLOYED AT THE SCHOOL - TERMINATION WITHOUT CAUSE - PERMANENTLY DISABLED, ONCE REACHING AGE 65 - UPON DEATH, HIS HEIRS ARE ENTITLED TO THE PAYMENT WHEN HE WOULD HAVE REACHED 65 YEARS OF AGE. THE SCHOOL HAS A LIFE INSURANCE POLICY ON DR. FINCHER TO PAY HIS HEIRS; THE POLICY CANCELS WHEN DR. FINCHER REACHES AGE 65. THE AMOUNT OF BENEFIT ACCRUED IN THE TAX YEAR WAS $46,989. THE PLAN IS CURRENTENTLY UNFUNDED AND THE PRESENT VALUE AS OF JUNE 30, 2012 WAS $1,348,610.

Schedule L IRS990ScheduleL

FieldValueIRS element (for citing)
Total Balance Due0TotalBalanceDue

Form990 Schedule L Part III Form990ScheduleLPartIII

FieldValueIRS element (for citing)
Name Of Interested PersonNANameOfInterestedPerson
Relationship With OrganizationN/ARelationshipWithOrganization
Amount Of Grant32780AmountOfGrant
Type Of AssistanceTUITION DISCT.TypeOfAssistance

Form990 Schedule L Part IV Form990ScheduleLPartIV (3 entries)

RelationshipRelationshipAmount Of TransactionAmountOfTransactionDescription Of TransactionDescriptionOfTransactionSharing Of RevenuesSharingOfRevenues
DATA SUPPLIES INC
SEE SUPPLEMENTAL INFO375766PURCHASE SUPPLIESfalse
MATTHEW FINCHER
SEE SUPPLEMENTAL INFO70016COMPENSATIONfalse
WALL TECHNOLOGIES COMPANY INC
SEE SUPPLEMENTAL INFO573321PURCHASE CONSTRUCTION SERVICESfalse

Form990 Schedule L Part V Form990ScheduleLPartV

FieldValueIRS element (for citing)
IdentifierRELATIONSHIP BETWEEN INTERESTED PERSON AND THE ORGANIZATIONIdentifier
Return ReferencePART IV, COLUMN (B)ReturnReference
ExplanationDATA SUPPLIES INC. - ENTITY MORE THAN 35% OWNED BY (1) JAMES COMBEE (DIRECTOR), (2) BART HARPER (DIRECTOR) AND (3) TOM TABOR (DIRECTOR) MATTHEW FINCHER - FAMILY MEMBER OF DAVID L. FINCHER (PRESIDENT) WALL TECHNOLOGIES COMPANY INC - ENTITY MORE THAN 35% OWNED BY JIM CONKEL (DIRECTOR)Explanation

Schedule M IRS990ScheduleM

FieldValueIRS element (for citing)
Works Of ArtWorksOfArt
Art Historical TreasuresArtHistoricalTreasures
Art Fractional InterestArtFractionalInterest
Books And PublicationsBooksAndPublications

Clothing And Household Goods ClothingAndHouseholdGoods

FieldValueIRS element (for citing)
Non Cash CheckboxXNonCashCheckbox
Noncash Contribs Rptd F990543NoncashContribsRptdF990
Method Of Determining RevenuesFMVMethodOfDeterminingRevenues

Cars And Other Vehicles CarsAndOtherVehicles

FieldValueIRS element (for citing)
Non Cash CheckboxXNonCashCheckbox
Number Of Contributions1NumberOfContributions
Noncash Contribs Rptd F99011785NoncashContribsRptdF990
Method Of Determining RevenuesFMV OF LEASE PAYMENTMethodOfDeterminingRevenues
FieldValueIRS element (for citing)
Boats And PlanesBoatsAndPlanes
Intellectual PropertyIntellectualProperty

Securities Publicly Traded SecuritiesPubliclyTraded

FieldValueIRS element (for citing)
Non Cash CheckboxXNonCashCheckbox
Number Of Contributions17NumberOfContributions
Noncash Contribs Rptd F99070049NoncashContribsRptdF990
Method Of Determining RevenuesSTOCK QUOTESMethodOfDeterminingRevenues
FieldValueIRS element (for citing)
Securities Closely Held StockSecuritiesCloselyHeldStock
Securities Prtnrshp Trust IntrstsSecuritiesPrtnrshpTrustIntrsts
Securities MiscellaneousSecuritiesMiscellaneous
Qualified Contrib Hist StructQualifiedContribHistStruct
Qualified Contrib OtherQualifiedContribOther
Real Estate ResidentialRealEstateResidential
Real Estate CommercialRealEstateCommercial
Real Estate OtherRealEstateOther
CollectiblesCollectibles
Food InventoryFoodInventory
Drugs And Medical SuppliesDrugsAndMedicalSupplies
TaxidermyTaxidermy
Historical ArtifactsHistoricalArtifacts
Scientific SpecimensScientificSpecimens
Archaeological ArtifactsArchaeologicalArtifacts

Other Non Cash Contributions Table OtherNonCashContributionsTable (2 entries)

Non Cash CheckboxNonCashCheckboxDescriptionDescriptionNumber Of ContributionsNumberOfContributionsNoncash Contribs Rptd F990NoncashContribsRptdF990Method Of Determining RevenuesMethodOfDeterminingRevenues
XBLDG MATERIALS8263889FMV-ONLINE QUOTES
XOTHER95383FMV-ONLINE QUOTES
FieldValueIRS element (for citing)
Any Property That Must Be HeldfalseAnyPropertyThatMustBeHeld
Review Process Unusual NC GiftstrueReviewProcessUnusualNCGifts
Third Parties UsedfalseThirdPartiesUsed

Form990 Schedule M Part II Form990ScheduleMPartII

FieldValueIRS element (for citing)
IdentifierNUMBER OF CONTRIBUTIONSIdentifier
Return ReferencePART 1, COLUMN (B)ReturnReference
ExplanationTHE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED FOR EACH TYPE OF PROPERTY.Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (21 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
OFFICER, DIRECTOR, TRUSTEE OR KEY EMPLOYEE FAMILY/BUSINESS RELATIONSHIPSPART VI, LINE 2JAMES E COMBEE (DIRECTOR) AND BART HARPER (DIRECTOR) - FAMILY & BUSINESS RELATIONSHIP JAMES E COMBEE (DIRECTOR) AND TOM TABOR (DIRECTOR) - FAMILY & BUSINESS RELATIONSHIP TODD STEWART (DIRECTOR) AND JAMES J TIDWELL (DIRECTOR) - FAMILY RELATIONSHIP BART HARPER (DIRECTOR) & TOM TABOR (DIRECTOR) - FAMILY & BUSINESS RELATIONSHIP JAMES E COMBEE (DIRECTOR) AND ALLEN NICHOLS (DIRECTOR) - BUSINESS RELATIONSHIP BART HARPER (DIRECTOR) AND ALLEN NICHOLS (DIRECTOR) - BUSINESS RELATIONSHIP TOM TABOR (DIRECTOR) AND ALLEN NICHOLS (DIRECTOR) - BUSINESS RELATIONSHIP
PROCESS THE ORGANIZATION USES TO REVIEW THE FORM 990PART VI, LINE 11AThe 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.
HOW THE CONFLICT OF INTEREST POLICY IS MONITORED AND ENFORCEDPART VI, LINE 12COn 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.
PROCESS FOR DETERMINING COMPENSATIONPART VI, LINE 15The 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.
HOW THE ORGANIZATION MAKES DOCUMENTS AVAILABLE TO THE PUBLICPART VI, LINE 19Greater Atlanta Christian Schools, Inc. makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.
OTHER CHANGES IN NET ASSETS OR FUND BALANCESPART XI, LINE 5$ (54,719) UNREALIZED GAIN/LOSS ON INVESTMENT 1,038,827 TRANSFER OF FUNDS FROM RELATED ORGANIZATION (873,596) CHANGE IN MARK-TO-MARKET VALUE OF INTEREST RATE SWAP AGREEMENT (411,703) PRIOR YEAR BAD DEBT WRITE OFF ------------ $ (301,191) NET CHANGE
HOURS DEVOTED FOR RELATED ORGANIZATIONFORM 990 PART VIINAME:JAMES COMBEE TITLE:CHAIRMAN, BOARD MEMBER HOURS:1
HOURS DEVOTED FOR RELATED ORGANIZATIONFORM 990 PART VIINAME:DR TODD STEWART TITLE:VICE-CHAIRMAN, BOARD MEMBER HOURS:1
HOURS DEVOTED FOR RELATED ORGANIZATIONFORM 990 PART VIINAME:STEVE EATON TITLE:SECRETARY, BOARD MEMBER HOURS:1
HOURS DEVOTED FOR RELATED ORGANIZATIONFORM 990 PART VIINAME:JAMES TIDWELL TITLE:TREASURER, BOARD MEMBER HOURS:1
HOURS DEVOTED FOR RELATED ORGANIZATIONFORM 990 PART VIINAME:ROBERT MCMAHAN TITLE:BOARD MEMBER HOURS:1
HOURS DEVOTED FOR RELATED ORGANIZATIONFORM 990 PART VIINAME:WILLIAM LONG TITLE:BOARD MEMBER HOURS:1
HOURS DEVOTED FOR RELATED ORGANIZATIONFORM 990 PART VIINAME:FERNANDO NASMYTH TITLE:BOARD MEMBER HOURS:1
HOURS DEVOTED FOR RELATED ORGANIZATIONFORM 990 PART VIINAME:J WILLIAM SCHROER TITLE:BOARD MEMBER HOURS:1
HOURS DEVOTED FOR RELATED ORGANIZATIONFORM 990 PART VIINAME:BART HARPER TITLE:BOARD MEMBER HOURS:1
HOURS DEVOTED FOR RELATED ORGANIZATIONFORM 990 PART VIINAME:THOMAS TABOR TITLE:BOARD MEMBER HOURS:1
HOURS DEVOTED FOR RELATED ORGANIZATIONFORM 990 PART VIINAME:JIM CONKEL TITLE:BOARD MEMBER HOURS:1
HOURS DEVOTED FOR RELATED ORGANIZATIONFORM 990 PART VIINAME:LEE FREEMAN TITLE:BOARD MEMBER HOURS:1
HOURS DEVOTED FOR RELATED ORGANIZATIONFORM 990 PART VIINAME:JOHN WOOD TITLE:BOARD MEMBER HOURS:1
HOURS DEVOTED FOR RELATED ORGANIZATIONFORM 990 PART VIINAME:DR DAVID L FINCHER TITLE:PRESIDENT HOURS:6
HOURS DEVOTED FOR RELATED ORGANIZATIONFORM 990 PART VIINAME:RANDALL JACKSON TITLE:VP FINANCE HOURS:6

Schedule R IRS990ScheduleR

Form990 Schedule R Part I Form990ScheduleRPartI (2 entries)

Address Line1AddressUS/AddressLine1CityAddressUS/CityStateAddressUS/StateZIP CodeAddressUS/ZIPCodeEINEINPrimary ActivitiesPrimaryActivitiesLegal Domicile StateLegalDomicileStateTotal IncomeTotalIncomeEOY AssetsEOYAssets
GWINNETT RESIDENTIAL RENTAL LLC
PO BOX 430LILBURNGA30048202581351REAL ESTATEGA239321495624
NORCROSS HOME RENTALS LLC
PO BOX 2877LILBURNGA30048203707478REAL ESTATEGA-863848319

Form990 Schedule R Part II Form990ScheduleRPartII

Name Of Disregarded Entity NameOfDisregardedEntity

FieldValueIRS element (for citing)
Business Name Line1GREATER ATLANTA CHRISTIAN FOUNDATION INCBusinessNameLine1

Address US AddressUS

FieldValueIRS element (for citing)
Address Line11575 INDIAN TRAIL ROADAddressLine1
CityNORCROSSCity
StateGAState
ZIP Code30093ZIPCode
FieldValueIRS element (for citing)
EIN202178473EIN
Primary ActivitiesINVESTINGPrimaryActivities
Legal Domicile StateGALegalDomicileState
Exempt Code Section501(C)(3)ExemptCodeSection
Public Charity Status11 - TYPE 1PublicCharityStatus
Direct Controlling Entity NAN/ADirectControllingEntityNA
Controlled OrgfalseControlledOrg
FieldValueIRS element (for citing)
Receipt Of Int Ann Rents RoyaltiesfalseReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other OrgfalseGiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other OrgfalseGiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other OrgtrueLoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other OrgfalseLoansOrGuaranteesFromOtherOrg
Sale Of Assets To Other OrgfalseSaleOfAssetsToOtherOrg
Purchase Of Assets From Other OrgfalsePurchaseOfAssetsFromOtherOrg
Exchange Of AssetsfalseExchangeOfAssets
Rental Of Facilities To Other OrgsfalseRentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other OrgsfalseRentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other OrgsfalsePerformOfServicesForOtherOrgs
Perform Of Services By Other OrgsfalsePerformOfServicesByOtherOrgs
Sharing Of FacilitiestrueSharingOfFacilities
Sharing Of Paid EmployeestrueSharingOfPaidEmployees
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrg
Reimbursement Paid By Other OrgtrueReimbursementPaidByOtherOrg
Other Transfer To Other OrgtrueOtherTransferToOtherOrg
Other Transfer From Other OrgtrueOtherTransferFromOtherOrg

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