ATHENS CHRISTIAN SCHOOL INC: Form 990, tax year 2009
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- Organization
- ATHENS CHRISTIAN SCHOOL INC (EIN 58-1089989)
- Tax period
- 2009-08-01 to 2010-07-31
- Filed
- 2011-03-15
- IRS object ID
- 201110749349300026
- Schema version
- 2009v1.7
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-03-15T13:23:15-05:00 | Timestamp |
| Tax Period End Date | 2010-07-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CollinsMoody Company PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 709 | AddressLine1 |
| City | Athens | City |
| State | GA | State |
| ZIP Code | 306030709 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-08-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 581089989 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Athens Christian School Inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | ATHE | NameControl |
| Phone | 7065497586 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1270 US Highway 29 North | AddressLine1 |
| City | Athens | City |
| State | GA | State |
| ZIP Code | 30610 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Stephen Cummings | Name |
| Title | CFO/Headmaster | Title |
| Phone | 7065497586 | Phone |
| Date Signed | 2011-03-14 | DateSigned |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | K Scott Collins | Name |
| Phone | 7065433493 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Stephen Cummings | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1270 US Highway 29 North | AddressLine1 |
| City | Athens | City |
| State | GA | State |
| ZIP Code | 30601 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 3976035 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | www.athenschristian.com | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1970 | YearFormation |
| State Legal Domicile | GA | StateLegalDomicile |
| Activity Or Mission Description | The purpose of ACS is to provide a quality primary and secondary education in a Christian atmosphere. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 11 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 0 | NbrIndependentVotingMembers |
| Total Nbr Employees | 83 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 348876 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 14835 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 3536509 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 3695611 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 112571 | InvestmentIncomePriorYear |
| Investment Income Current Year | 73028 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 88820 | OtherRevenuePriorYear |
| Other Revenue Current Year | 77652 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 4086776 | TotalRevenuePriorYear |
| Total Revenue Current Year | 3861126 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 2478220 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 2590218 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1453946 | OtherExpensePriorYear |
| Other Expenses Current Year | 1435347 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 3932166 | TotalExpensesPriorYear |
| Total Expenses Current Year | 4025565 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 154610 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -164439 | RevenuesLessExpensesCY |
| Total Assets BOY | 7461778 | TotalAssetsBOY |
| Total Assets EOY | 7320163 | TotalAssetsEOY |
| Total Liabilities BOY | 5152 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 27966 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 7456626 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 7292197 | NetAssetsOrFundBalancesEOY |
| Mission Description | ACS is a non-denominational, college preparatory educational institution founded to work hand in hand with the family in connection with the mental, physical, social and spiritual development of their children. The objective of ACS is to equip each student with a Christian world-view; the finest academic training available, and the scriptural character traits necessary for each student to reach his or her maximum potential in life, for the glory of God. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 3635854 | Expense |
| Revenue | 3695611 | Revenue |
| Description | Provided quality instruction in all disciplines of education to over 700 elementary and secondary students. | Description |
| Total Program Service Expense | 3635854 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 1 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 55 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 83 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Form1098 C Filed | 1 | Form1098CFiled |
| Nbr Voting Governing Body Members | 11 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 0 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 0 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | GA | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Dr Lois Cummings | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7065497586 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1270 Highway 29 North | AddressLine1 |
| City | Athens | City |
| State | GA | State |
| ZIP Code | 30610 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (11 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| John K Bamford | ||||||
| Secretary/Teacher | 40.00 | X | X | 42226 | 0 | 8213 |
| Montgomery V Beacham | ||||||
| Director/Teacher | 40.00 | X | 52417 | 0 | 10047 | |
| Susan Beacham | ||||||
| Vice Chairman/Teacher | 40.00 | X | X | 41980 | 0 | 18754 |
| Pamela Cummings | ||||||
| Director/Teacher | 40.00 | X | 29377 | 0 | 5906 | |
| Timothy Cummings | ||||||
| Chairman/Teacher | 40.00 | X | X | 63022 | 0 | 10434 |
| Clarke Davis | ||||||
| Director/Teacher | 40.00 | X | 38550 | 0 | 9016 | |
| Karl Mealor | ||||||
| Director/Teacher | 40.00 | X | 37719 | 0 | 11891 | |
| Claudia Strickland | ||||||
| Director/Teacher | 40.00 | X | 31234 | 0 | 3409 | |
| Buhl Cummings | ||||||
| Director/Employee | 40.00 | X | 60650 | 0 | 11040 | |
| Stephen Cummings | ||||||
| CFO/Headmaster | 40.00 | X | X | 58074 | 0 | 9100 |
| Lois Cummings | ||||||
| Director/Employee | 40.00 | X | 39650 | 0 | 5370 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 494899 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 103180 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Fundraising Events | 350 | FundraisingEvents |
| All Other Contributions | 14485 | AllOtherContributions |
| Noncash Contributions | 3350 | NoncashContributions |
| Total Contributions | 14835 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Tuition & Fees | 900099 | 3267519 | 3267519 |
| School activities reve | 711130 | 129910 | 129910 |
| Trip revenue | 711130 | 118829 | 118829 |
| Sports revenue | 711130 | 101626 | 101626 |
| Summer activities reve | 711130 | 12855 | 12855 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 64872 | TotalRevenueColumn |
| Related Or Exempt Function Income | 64872 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 3695611 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 74320 | TotalRevenueColumn |
| Exclusion | $74,320 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 68263 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 69555 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -1292 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -1292 | TotalRevenueColumn |
| Exclusion | -$1,292 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 123006 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 350 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 45354 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 77652 | TotalRevenueColumn |
| Exclusion | $77,652 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3861126 | TotalRevenueColumn |
| Related Or Exempt Function Income | 3695611 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $150,680 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 527878 | Total |
| Program Services | 496205 | ProgramServices |
| Management And General | 31673 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1708460 | Total |
| Program Services | 1605953 | ProgramServices |
| Management And General | 102507 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 110478 | Total |
| Program Services | 103849 | ProgramServices |
| Management And General | 6629 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 78015 | Total |
| Program Services | 73334 | ProgramServices |
| Management And General | 4681 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 165387 | Total |
| Program Services | 155464 | ProgramServices |
| Management And General | 9923 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3969 | Total |
| Program Services | 3969 | ProgramServices |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7240 | Total |
| Management And General | 7240 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 78554 | Total |
| Program Services | 29065 | ProgramServices |
| Management And General | 49489 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16615 | Total |
| Program Services | 8533 | ProgramServices |
| Management And General | 8082 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 96017 | Total |
| Program Services | 35526 | ProgramServices |
| Management And General | 60491 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 275 | Total |
| Program Services | 275 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 239187 | Total |
| Program Services | 227228 | ProgramServices |
| Management And General | 11959 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 37491 | Total |
| Program Services | 13872 | ProgramServices |
| Management And General | 23619 | ManagementAndGeneral |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| School expenses | 198391 | 198391 | |
| School activities | 153531 | 153531 | |
| Maintenance & repairs | 133215 | 87922 | 45293 |
| Other program expense | 131898 | 131898 | |
| Sports | 131699 | 131699 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 207265 | Total |
| Program Services | 179140 | ProgramServices |
| Management And General | 28125 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4025565 | Total |
| Program Services | 3635854 | ProgramServices |
| Management And General | 389711 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 519642 | BOY |
| EOY | 68673 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3077803 | BOY |
| EOY | 3387677 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15 | BOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7563 | BOY |
| EOY | 7008 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 7865688 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 4019107 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3846896 | BOY |
| EOY | 3846581 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9859 | BOY |
| EOY | 10224 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7461778 | BOY |
| EOY | 7320163 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4981 | BOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 171 | BOY |
| EOY | 27966 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5152 | BOY |
| EOY | 27966 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7456008 | BOY |
| EOY | 7291579 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 618 | BOY |
| EOY | 618 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7456626 | BOY |
| EOY | 7292197 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7461778 | BOY |
| EOY | 7320163 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 1 | AccountantCompileOrReview |
| FS Audited | 0 | FSAudited |
| Audit Committee | 0 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 526766 | OtherCostOrOtherBasis |
| Book Value | 526766 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 5266115 | OtherCostOrOtherBasis |
| Depreciation | 2360935 | Depreciation |
| Book Value | 2905180 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | 0 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2072807 | OtherCostOrOtherBasis |
| Depreciation | 1658172 | Depreciation |
| Book Value | 414635 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | 0 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 3846581 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Payroll taxes & withholding | Description |
| Amount | $27,966 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 27966 | TotalOfAmounts |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 0 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Special Fundraising Events | X | SpecialFundraisingEvents |
| Agreement Ref Fundraising | 0 | AgreementRefFundraising |
Fundraiser Activity Information FundraiserActivityInformation
Name Of Organization NameOfOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Game Day Marketing | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | Greeting card sales | Activity |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFunds |
| Gross Receipts | 57425 | GrossReceipts |
| Amount Retained By Contractor | 15060 | AmountRetainedByContractor |
| Net To Organization | 42365 | NetToOrganization |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | 57425 | TotalGrossReceipts |
| Total Retained By Contractors | 15060 | TotalRetainedByContractors |
| Total Net To Organization | 42365 | TotalNetToOrganization |
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Fall card sale | NameOfEvent1 |
| Gross Receipts Event1 | 57775 | GrossReceiptsEvent1 |
| Gross Revenue Event1 | 57775 | GrossRevenueEvent1 |
| Cash Prizes Event1 | 800 | CashPrizesEvent1 |
| Non Cash Prizes Event1 | 2637 | NonCashPrizesEvent1 |
| Other Direct Expenses Event1 | 33217 | OtherDirectExpensesEvent1 |
| Name Of Event2 | Jog-A Thon | NameOfEvent2 |
| Gross Receipts Event2 | 62715 | GrossReceiptsEvent2 |
| Charitable Contributions Event2 | 350 | CharitableContributionsEvent2 |
| Gross Revenue Event2 | 62365 | GrossRevenueEvent2 |
| Cash Prizes Event2 | 500 | CashPrizesEvent2 |
| Non Cash Prizes Event2 | 1112 | NonCashPrizesEvent2 |
| Other Direct Expenses Event2 | 5891 | OtherDirectExpensesEvent2 |
| Total Number Of Other Events | 1 | TotalNumberOfOtherEvents |
| Gross Receipts Other Events | 2866 | GrossReceiptsOtherEvents |
| Gross Revenue Other Events | 2866 | GrossRevenueOtherEvents |
| Other Direct Expenses Other Events | 1197 | OtherDirectExpensesOtherEvents |
| Gross Receipts Total | 123356 | GrossReceiptsTotal |
| Charitable Contributions Total | 350 | CharitableContributionsTotal |
| Gross Revenue Total Events | 123006 | GrossRevenueTotalEvents |
| Cash Prizes Total Events | 1300 | CashPrizesTotalEvents |
| Non Cash Prizes Total Events | 3749 | NonCashPrizesTotalEvents |
| Other Direct Expenses Total Events | 40305 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 45354 | DirectExpenseSummaryEvents |
| Net Income Summary | 77652 | NetIncomeSummary |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Gaming Rec Keeper Person | Lois Cummings | NameOfGamingRecKeeperPerson |
Address Of Gaming Rec Keeper US AddressOfGamingRecKeeperUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1270 US Highway 29 North | AddressLine1 |
| City | Athens | City |
| State | GA | State |
| ZIP Code | 30601 | ZIPCode |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (4 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Form 990, Part VI, Section A, line 2 | Family relationships exist among the following board members: Buhl Cummings, Lois Cummings, Timothy Cummings, Pamela Cummings, Susan Beacham, Montgomery V. Beacham, Stephen Cummings |
| Form 990, Part VI, Section B, line 11 | Form 990 is prepared by an independent accounting firm and emailed to the Organization's CFO, who reviews it for accuracy and completeness prior to filing. |
| Form 990, Part VI, Section B, line 12c | All directors and officers and their immediate family members are covered by the conflict of interest policy. Directors and officers are required to annually disclose or update to the CEO of the Board of Directors their interests that could give rise to conflicts of interest, such as a list of family members, substantial business or investment holdings, and other transactions or affiliations with businesses and other organizations or those of family members. After reviewing these disclosures, the Board or its authorized committee will determine if a conflict of interest exists with respect to a particular transaction or arrangement. The interested person will not vote or participate in the determination process and will be excluded from deliberations and decisions of the Board with respect to the transaction or arrangement. |
| Form 990, Part VI, Section C, line 19 | Athens Christian School's governing documents and conflict of interest policy are available to the public upon request. The organization's financial statements are not available to the public, but the financial information they contain is reported on Form 990, which is available on the GuideStar website. |
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