2012-03-06T15:58:32-05:00 2011-06-30 SMITH & HOWARD PC 171 17TH STREET SUITE 900 ATLANTA GA 30363 990 2010-07-01 580960612 GREATER ATLANTA CHRISTIAN SCHOOLS INC GREA 7702432000 1575 INDIAN TRAIL ROAD NORCROSS GA 300932614 DAVID L FINCHER 2012-02-15 true MARC AZAR 4048746244 2010 2016-02-24 21:20:13Z DR DAVID L FINCHER 1575 INDIAN TRAIL ROAD NORCROSS GA 300932614 39306377 false X WWW.GREATERATLANTACHRISTIAN.ORG X 1964 GA TO HELP EACH STUDENT GROW AS JESUS DID, IN WISDOM AND STATURE, AND IN FAVOR WITH GOD AND MAN. 23 17 511 450 61670 0 2474252 4185386 28810407 29723551 404485 368601 874410 1014031 32563554 35291569 2723683 2613659 0 0 15906391 16179312 0 0 663095 11650185 11567242 30280259 30360213 2283295 4931356 88747562 97369121 37330770 41706832 51416792 55662289 TO HELP EACH STUDENT GROW AS JESUS DID, IN WISDOM AND STATURE, AND IN FAVOR WITH GOD AND MAN. false false 21831029 2613659 27507569 Curricular Program - Provided college preparatory education to 1,960 students from pre-kindergarten through the 12th grade. 4638808 2169805 Auxiliary Program Services - Provided outstanding auxiliary services including cafeteria, transportation, student bookstore, and other necessary services to the entire student body. 1360620 389891 Extracurricular Program Services - Provided opportunities for all students to participate in numerous extracurricular activites including academic and athletic teams, mission trips, clubs, etc. 27830457 true true false false false false false false true true false false false true true false true true false true false false false true false false false true true false false false false true false true true true false false false true true false false false false true 87 0 true 511 true true true false false false false true true false false false false X 23 17 true false false false false false false true true false false true true true true true true true true false GA X RANDALL JACKSON 7702432000 1575 INDIAN TRAIL ROAD NORCROSS GA 300932614 X JAMES COMBEE 1.0 X 0 0 0 BART HARPER 1.0 X 0 0 0 STEVE EATON 1.0 X 0 0 0 JAMES TIDWELL 1.0 X 0 0 0 MAJOR BOGLIN 1.0 X 0 0 0 ROBERT MCMAHAN 1.0 X 0 0 0 WILLIAM LONG 1.0 X 0 0 0 DONALD MCLAUGHLIN 1.0 X 0 0 0 JAN BASS 1.0 X 0 0 0 FERNANDO NASMYTH 1.0 X 0 0 0 ALLEN NICHOLS 1.0 X 0 0 0 NED O'BRIEN 1.0 X 0 0 0 JAMES OXENDINE 1.0 X 0 0 0 STEVE PHILLIPS 1.0 X 0 0 0 J WILLIAM SCHROER 1.0 X 0 0 0 JOYCE SHUMARD 1.0 X 0 0 0 TODD STEWART 1.0 X 0 0 0 TOM TABOR 1.0 X 0 0 0 DEBORAH AKINDELE 1.0 X 0 0 0 JIM CONKEL 1.0 X 0 0 0 STEVE ELROD 1.0 X 0 0 0 LEE FREEMAN 1.0 X 0 0 0 JOHN WOOD 1.0 X 0 0 0 DR DAVID L FINCHER 54.0 X 227959 0 71294 RANDALL JACKSON 54.0 X 136394 0 19273 WILLIAM C BURTON 50.0 X 114130 0 20858 TIM VICK 50.0 X 102121 0 16676 580604 0 128101 4 false true false CLEANSTAR NATIONAL INC 44 DARBYS CROSSING SUITE 116 HIRAM GA 30141 JANITORIAL 133421 SCOTT CONTRACTING LLC 2775 PREMIERE PKWY STE 400 DULUTH GA 30097 OVERSEE CONSTRUCTION 696279 CORPORATE STREAMX INC PO BOX 2010 CUMMING GA 30028 JANITORIAL 162806 AMERICAN COACH OF ATLANTA 705 LIVELY AVENUE NORCROSS GA 30071 TRANSPORTATION 114772 CHARLES AYCOCK 562 BLACK CREEK DRIVE LAWRENCEVILLE GA 30044 TRAVEL AGENT 112115 5 44183 4141203 191935 4185386 TUITION & FEES 611110 27507569 27507569 EXTRACURRICULAR ACTIVITIES 713990 389891 389891 AUXILIARY SERVICES 722210 1826091 1826091 29723551 365248 365248 0 0 401772 340102 61670 61670 61670 2452006 9570 2455091 3132 -3085 6438 3353 3353 952073 44183 573614 378459 378459 0 986583 642869 343714 343714 MISCELLANEOUS 900099 230188 230188 230188 35291569 30067265 61670 977248 0 2613659 2613659 0 0 588969 161378 299841 127750 0 13111220 12399086 433055 279079 535540 512501 16556 6483 963039 918583 29295 15161 980544 910747 44861 24936 0 23103 326 22124 653 191129 8356 150329 32444 0 0 0 971746 940251 26441 5054 163324 133114 8631 21579 1044868 952719 41295 50854 410367 383681 17018 9668 0 1055877 1060778 -3152 -1749 300882 275110 11564 14208 0 101983 95390 3906 2687 1214857 1180233 20896 13728 0 3201569 3112150 53965 35454 153301 148922 2643 1736 CAFETERIA 649528 649528 STUDENT ACTIVITY EXPENSE 555575 555575 MISSION TRIPS 536855 536855 BAD DEBT 495207 20 495187 MISCELLANEOUS 203385 174131 28417 837 293686 107364 163789 22533 30360213 27830457 1866661 663095 11636458 1688128 546209 4130214 4309749 4573801 848236 1054165 3530 1300 652999 537106 136515 211186 95793263 27464698 69828125 68328565 505611 16566536 5612 3000 274518 275120 88747562 97369121 3324790 3198505 6028894 13988030 22049673 19096191 5927413 5424106 37330770 41706832 X 45081981 51410553 5023278 3629783 1311533 621953 51416792 55662289 88747562 97369121 X 4931356 -685859 X false true true X false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6334811 3696850 367652 5412273 4251736 7151277 1437551 1075 275301 1979791 6334811 9538598 737552 134685 100150 3159410 7151275 0.00000 0.14628 0.85372 false true true 319517 2009032 2328549 81570960 18517195 63053765 11152251 8947503 2204748 741503 741503 68328565 0 ANNUITY PAYABLE - BRADFORD I 84772 ANNUITY PAYABLE - BRADFORD II 117176 ANNUITY PAYABLE - BRADFORD III 122617 ANNUITY PAYABLE - BRADFORD IV 176863 ANNUITY PAYABLE - LONG 266292 INTEREST RATE SWAP OBLIGATION 3354765 UNFUNDED PROJECTED BENEFIT OBL 1301621 5424106 INTENDED USE OF THE ORGANIZATION'S ENDOWMENT FUNDS PART V, LINE 4 The permanent endowment is for the Facility Care Endowment which provides for the maintenance of the GACS campus/buildings. The term endowment is for the Academic Support Endowment, Christian Life Endowment, Facility Care Endowment, Faculty Quality & Growth Endowment, Financial Aid Endowment, and the Sustaining Endowment. There are a few other small temporarily restricted funds that, along with the endowments listed above, support the general mission of Greater Atlanta Christian School. ORGANIZATION'S LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FIN 48 PART X, LINE 2 GACS 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 2011 and 2010, 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, 2008. true true true true true true true false false false false false false false false false true HOW THE ORGANIZATION PUBLICIZES RACIALLY NONDISCRIMINATORY POLICY PART I, LINE 3 GACS PUBLICIZES THEIR RACIALLY NONDISCRIMINATORY POLICY THROUGH ALL OF THEIR ADVERTISEMENTS (NEWSPAPER, MAGAZINES, ETC.), ON THEIR WEBSITE, AND IN ALL ADMISSIONS RELATED MATERIAL. Sub-Saharan Africa 0 0 Program Services STUDENT MISSION TRIP 105331 East Asia and the Pacific 0 0 Program Services STUDENT MISSION TRIP 50911 Central America and the Caribbean 0 0 Program Services STUDENT MISSION TRIP 114729 Europe (Including Iceland and Greenland) 0 0 Program Services STUDENT MISSION TRIP 54014 North America 0 0 Program Services STUDENT MISSION TRIP 86265 South America 0 0 Program Services STUDENT MISSION TRIP 48247 0 0 0 0 459497 459497 false false false false false false MAGAZINE SALE 534929 534929 23852 10760 1743 298036 DINNER/GAMES 165750 165750 99329 7 295577 44183 251394 139894 996256 44183 952073 23852 10760 1743 537259 573614 378459 AGREEMENT IN CONNECTION WITH PROFESSIONAL FUNDRAISING ACTIVITIES PART I, LINE 2A GREATER ATLANTA CHRISTIAN SCHOOL HAS ENTERED INTO AN AGREEMENT WITH QSP/READER'S DIGEST FOR AN ANNUAL MAGAZINE SALE FUNDRAISING EVENT. FOR 2010-2011 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. true DISCOUNTS ON TUITION AND FEES 426 2138845 BOOK TUITION DISCOUNT FINANCIAL AID AWARDED BASED ON NEED 141 474814 BOOK PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS IN THE UNITED STATES PART I, LINE 2 All grant funds (tuition discounts and financial aid) are maintained and administered by the School. They are applied as credits to the students' account. X false true X X X false true false false false false false false false DR DAVID L FINCHER 225467 0 0 0 2492 0 59288 0 12591 0 299838 0 0 0 RANDALL JACKSON 134825 0 0 0 1569 0 8499 0 11199 0 156092 0 0 0 BENEFITS PROVIDED TO AN OFFICER, DIRECTOR, TRUSTEE OR KEY EMPLOYEE LINE 1A THE SCHOOL PAYS MONTHLY MEMBERSHIP FEES FOR AN OFFICER TO CONDUCT VARIOUS BUSINESS MATTERS. POLICY REGARDING PAYMENT OR REIMBURSEMENT OF EXPENSES FROM LINE 1A LINE 1B The same committee of the board that determines officer compensation also approved the payment of membership fees. The memberships are seen as necessary business expenses related to the officer's role in the organization. The benefits obtained through those memberships (fundraising and public relations) far outweigh the costs. SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN PART I, LINE 4B DAVID L FINCHER, PRESIDENT OF GREATER ATLANTA CHRISTIAN FOUNDATION, INC. AND THE RELATED ORGANIZATION GREATER ATLANTA CHRISTIAN SCHOOLS, 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 $45,351. THE PLAN IS CURRENTENTLY UNFUNDED AND THE PRESENT VALUE AS OF JUNE 30, 2011 WAS $1,301,621. NA N/A 37871 TUITION DISCT. DATA SUPPLIES INC SEE SUPPLEMENTAL INFO 324192 PURCHASE OF SUPPLIES false MATTHEW FINCHER SEE SUPPLEMENTAL INFO 68763 COMPENSATION false RELATIONSHIP BETWEEN INTERESTED PERSON AND THE ORGANIZATION PART IV, COLUMN (B) DATA 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) X 1 22882 FMV OF LEASE PAYMENT X 12 37193 STOCK QUOTES X 1 115000 APPRAISAL X FURNITURE/EQUIP 19 16860 ONLINE QUOTES 0 false true false NUMBER OF CONTRIBUTIONS PART 1, COLUMN (B) THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED FOR EACH TYPE OF PROPERTY. OFFICER, DIRECTOR, TRUSTEE OR KEY EMPLOYEE FAMILY/BUSINESS RELATIONSHIPS PART VI, LINE 2 JAMES 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 990 PART VI, LINE 11A The Form 990 is distributed electronically to all board members of Greater Atlanta Christian Schools, Inc. for their review at least one week before the filing deadline. All questions, comments, and corrections made by the board members are addressed before the return is filed. The return is reviewed in detail by the External Reporting Committee of the board. HOW THE CONFLICT OF INTEREST POLICY IS MONITORED AND ENFORCED PART VI, LINE 12C On an annual basis the board reviews the conflict of interest policy, completes the questionnaire, and acknowledges by signature their compliance with the policy. The questionnaires are reviewed by the board, management and auditors annually. Board members refrain from both discussion and voting on all matters related to the conflict. PROCESS FOR DETERMINING COMPENSATION PART VI, LINE 15 The External Reporting and Compensation (ERC) Committee is made up of independent board members, and is responsible for determining and setting the annual compensation of the officers and key employees of GACS. The Committee uses comparability data from MISBO, NAIS, and other applicable organizations and surveys. HOW THE ORGANIZATION MAKES DOCUMENTS AVAILABLE TO THE PUBLIC PART VI, LINE 19 Greater Atlanta Christian Schools, Inc. makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. OTHER CHANGES IN NET ASSETS OR FUND BALANCES PART XI, LINE 5 UNREALIZED GAIN/LOSS ON INVESTMENT $(641,730) TRANSFER OF FUNDS TO RELATED ORGANIZATION $(481,409) CHANGE IN MARK-TO-MARKET VALUE OF INTEREST RATE SWAP AGREEMENT $437,280 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:JAMES COMBEE TITLE:CHAIRMAN, BOARD MEMBER HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:BART HARPER TITLE:VICE-CHAIRMAN, BOARD MEMBER HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:STEVE EATON TITLE:SECRETARY, BOARD MEMBER HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:JAMES TIDWELL TITLE:TREASURER, BOARD MEMBER HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:ROBERT MCMAHAN TITLE:BOARD MEMBER HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:WILLIAM LONG TITLE:BOARD MEMBER HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:FERNANDO NASMYTH TITLE:BOARD MEMBER HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:J WILLIAM SCHROER TITLE:BOARD MEMBER HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:TODD STEWART TITLE:BOARD MEMBER HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:TOM TABOR TITLE:BOARD MEMBER HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:JIM CONKEL TITLE:BOARD MEMBER HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:LEE FREEMAN TITLE:BOARD MEMBER HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:JOHN WOOD TITLE:BOARD MEMBER HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:DR DAVID L FINCHER TITLE:PRESIDENT HOURS:6 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:RANDALL JACKSON TITLE:VP FINANCE HOURS:6 GWINNETT RESIDENTIAL RENTAL LLC PO BOX 430 LILBURN GA 30048 202581351 REAL ESTATE GA -26627 1549819 NORCROSS HOME RENTALS LLC PO BOX 2877 LILBURN GA 30048 203707478 REAL ESTATE GA -8759 811069 GREATER ATLANTA CHRISTIAN FOUNDATION INC 1575 INDIAN TRAIL ROAD NORCROSS GA 30093 202178473 INVESTING GA 501(C)(3) 11 - TYPE 1 false false false false true false false false false false false false false true true false true true true