GREATER ATLANTA CHRISTIAN SCHOOLS INC: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- GREATER ATLANTA CHRISTIAN SCHOOLS INC (EIN 58-0960612)
- Tax period
- 2009-07-01 to 2010-06-30
- Filed
- 2011-02-10
- IRS object ID
- 201130419349301008
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule F
- Schedule G
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-02-10T13:10:38-05:00 | Timestamp |
| Tax Period End Date | 2010-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SMITH & HOWARD PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 171 17TH STREET SUITE 900 | AddressLine1 |
| City | ATLANTA | City |
| State | GA | State |
| ZIP Code | 30363 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 580960612 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GREATER ATLANTA CHRISTIAN SCHOOLS INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | GREA | NameControl |
| Phone | 7702432000 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1575 INDIAN TRAIL ROAD | AddressLine1 |
| City | NORCROSS | City |
| State | GA | State |
| ZIP Code | 300932614 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DAVID L FINCHER | Name |
| Title | PRESIDENT | Title |
| Date Signed | 2011-02-15 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MARC AZAR | Name |
| Phone | 4048746244 | Phone |
| Date Prepared | 2011-02-15 | DatePrepared |
| 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 | DR DAVID L FINCHER | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1575 INDIAN TRAIL ROAD | AddressLine1 |
| City | NORCROSS | City |
| State | GA | State |
| ZIP Code | 300932614 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 34627081 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.GREATERATLANTACHRISTIAN.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1964 | YearFormation |
| State Legal Domicile | GA | StateLegalDomicile |
| Activity Or Mission Description | TO HELP EACH STUDENT GROW AS JESUS DID, IN WISDOM AND STATURE, AND IN FAVOR WITH GOD AND MAN. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 23 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 19 | NbrIndependentVotingMembers |
| Total Nbr Employees | 556 | TotalNbrEmployees |
| Total Nbr Volunteers | 445 | TotalNbrVolunteers |
| Total Gross UBI | -71346 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -85148 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 1987386 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 2474252 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 29199509 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 28810407 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 687894 | InvestmentIncomePriorYear |
| Investment Income Current Year | 404485 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 945447 | OtherRevenuePriorYear |
| Other Revenue Current Year | 874410 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 32820236 | TotalRevenuePriorYear |
| Total Revenue Current Year | 32563554 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 2590707 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 2723683 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 15549361 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 15906391 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 659632 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 11275779 | OtherExpensePriorYear |
| Other Expenses Current Year | 11650185 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 29415847 | TotalExpensesPriorYear |
| Total Expenses Current Year | 30280259 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 3404389 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 2283295 | RevenuesLessExpensesCY |
| Total Assets BOY | 99000256 | TotalAssetsBOY |
| Total Assets EOY | 88747562 | TotalAssetsEOY |
| Total Liabilities BOY | 47794398 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 37330770 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 51205858 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 51416792 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO HELP EACH STUDENT GROW AS JESUS DID, IN WISDOM AND STATURE, AND IN FAVOR WITH GOD AND MAN. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 21050301 | Expense |
| Grants | 2723683 | Grants |
| Revenue | 26509738 | Revenue |
| Description | Curricular Program - Provided college preparatory education to 1,915 students from pre-kindergarten through the 12th grade. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 5210029 | Expense |
| Revenue | 2235338 | Revenue |
| Description | Auxiliary Program Services - Provided outstanding auxiliary services including cafeteria, transportation, student bookstore, and other necessary services to the entire student body. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 1390177 | Expense |
| Revenue | 459703 | Revenue |
| Description | Extracurricular Program Services - Provided opportunities for all students to participate in numerous extracurricular activites including academic and athletic teams, mission trips, clubs, etc. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 27650507 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | true | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | true | BalanceSheetAmountsReported |
| Independent Audit Financial Stmt | false | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | true | ConsolidatedAuditFinancialStmt |
| School | true | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | true | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | true | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | true | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | true | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | true | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | true | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | true | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | true | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 63 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 556 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | true | UnrelatedBusinessIncome |
| Form990-T Filed | true | Form990-TFiled |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | true | QuidProQuoContributions |
| Quid Pro Quo Disclosure | true | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Nbr Voting Governing Body Members | 23 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 19 | NumberIndependentVotingMembers |
| Family Or Business Relationship | true | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | GA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | RANDALL JACKSON | NamePerson |
| Telephone Number | 7702432000 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1575 INDIAN TRAIL ROAD | AddressLine1 |
| City | NORCROSS | City |
| State | GA | State |
| ZIP Code | 300932614 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (27 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| JAMES COMBEE | |||||||
| CHAIRMAN | 0.5 | X | 0 | 0 | 0 | ||
| ROBERT MCMAHAN | |||||||
| VICE-CHAIRMAN | 0.5 | X | 0 | 0 | 0 | ||
| STEVE EATON | |||||||
| SECRETARY | 0.5 | X | 0 | 0 | 0 | ||
| JAMES J TIDWELL | |||||||
| TREASURER | 0.5 | X | 0 | 0 | 0 | ||
| MAJOR BOGLIN | |||||||
| BOARD MEMBER | 0.5 | X | 0 | 0 | 0 | ||
| BART HARPER | |||||||
| BOARD MEMBER | 0.5 | X | 0 | 0 | 0 | ||
| WILLIAM J LONG | |||||||
| BOARD MEMBER | 0.5 | X | 0 | 0 | 0 | ||
| DON MCLAUGHLIN | |||||||
| BOARD MEMBER | 0.5 | X | 0 | 0 | 0 | ||
| JAN BASS | |||||||
| BOARD MEMBER | 0.5 | X | 0 | 0 | 0 | ||
| FERNANDO NASMYTH | |||||||
| BOARD MEMBER | 0.5 | X | 0 | 0 | 0 | ||
| ALLEN NICHOLS | |||||||
| BOARD MEMBER | 0.5 | X | 0 | 0 | 0 | ||
| NED O'BRIEN | |||||||
| BOARD MEMBER | 0.5 | X | 0 | 0 | 0 | ||
| JAMES OXENDINE | |||||||
| BOARD MEMBER | 0.5 | X | 0 | 0 | 0 | ||
| STEVE PHILLIPS | |||||||
| BOARD MEMBER | 0.5 | X | 0 | 0 | 0 | ||
| J WILLIAM SCHROER | |||||||
| BOARD MEMBER | 0.5 | X | 0 | 0 | 0 | ||
| JOYCE SHUMARD | |||||||
| BOARD MEMBER | 0.5 | X | 0 | 0 | 0 | ||
| TODD STEWART | |||||||
| BOARD MEMBER | 0.5 | X | 0 | 0 | 0 | ||
| TOM TABOR | |||||||
| BOARD MEMBER | 0.5 | X | 0 | 0 | 0 | ||
| DEBORAH AKINDELE | |||||||
| BOARD MEMBER | 0.5 | X | 0 | 0 | 0 | ||
| JIM CONKEL | |||||||
| BOARD MEMBER | 0.5 | X | 0 | 0 | 0 | ||
| STEVE ELROD | |||||||
| BOARD MEMBER | 0.5 | X | 0 | 0 | 0 | ||
| LEE FREEMAN | |||||||
| BOARD MEMBER | 0.5 | X | 0 | 0 | 0 | ||
| JOHN WOOD | |||||||
| BOARD MEMBER | 0.5 | X | 0 | 0 | 0 | ||
| DR DAVID L FINCHER | |||||||
| PRESIDENT | 58.0 | 223160 | 0 | 65033 | X | ||
| RANDALL JACKSON | |||||||
| VP FINANCE | 58.0 | 133287 | 0 | 19314 | X | ||
| WILLIAM C BURTON | |||||||
| VP ADMINISTRATION | 50.0 | 114159 | 18474 | X | |||
| TIM VICK | |||||||
| ATHLETIC DIRECTOR | 50.0 | 100621 | 14761 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 571227 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 117582 | TotalOtherCompensation |
| Number Individuals GT100 K | 4 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| RJ GRIFFIN COMPANY | |||||
| 800 MOUNT VERNON HIGHWAY | ATLANTA | GA | 30328 | OVERSEE CONSTRUCTION | 1155161 |
| CHARLES AYCOCK | |||||
| 562 BLACK CREEK DRIVE | LAWRENCEVILLE | GA | 30044 | JANITORIAL | 204760 |
| WALL TECHNOLOGIES COMPANY INC | |||||
| 2860 CAMP BRANCH RD | BUFORD | GA | 30519 | OVERSEE CONSTRUCTION | 631900 |
| CLEANSTAR NATIONAL INC | |||||
| 44 DARBYS CROSSING SUITE 116 | HIRAM | GA | 30141 | JANITORIAL | 265860 |
| SCOTT CONTRACTING LLC | |||||
| 2775 PREMIERE PKWY STE 400 | DULUTH | GA | 30097 | OVERSEE CONSTRUCTION | 190579 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 8 | NumberOfContractorsGT100K |
| Fundraising Events | 65277 | FundraisingEvents |
| All Other Contributions | 2408975 | AllOtherContributions |
| Noncash Contributions | 47123 | NoncashContributions |
| Total Contributions | 2474252 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION & FEES | 611110 | 28269629 | 28269629 |
| STUDENT ACTIVITY FEES | 713990 | 511189 | 511189 |
| CAFETERIA | 722210 | 29589 | 29589 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 28810407 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 402852 | TotalRevenueColumn |
| Exclusion | $402,852 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 285047 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 356393 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -71346 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -71346 | TotalRevenueColumn |
| Unrelated Business Revenue | -71346 | UnrelatedBusinessRevenue |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 263512 | Securities |
| Other | 13000 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 274879 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -11367 | Securities |
| Other | 13000 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1633 | TotalRevenueColumn |
| Exclusion | $1,633 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 983411 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 65277 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 632275 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 351136 | TotalRevenueColumn |
| Exclusion | $351,136 | ExclusionAmount |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 1194352 | GrossSalesOfInventory |
| Cost Of Goods Sold | 799980 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 394372 | TotalRevenueColumn |
| Related Or Exempt Function Income | 394372 | RelatedOrExemptFunctionIncome |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 200248 | TotalRevenueColumn |
| Exclusion | $200,248 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 200248 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 32563554 | TotalRevenueColumn |
| Related Or Exempt Function Income | 29204779 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | -71346 | UnrelatedBusinessRevenue |
| Exclusion | $955,869 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2723683 | Total |
| Program Services | 2723683 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 582861 | Total |
| Program Services | 126483 | ProgramServices |
| Management And General | 309760 | ManagementAndGeneral |
| Fundraising | 146618 | Fundraising |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13089883 | Total |
| Program Services | 12389950 | ProgramServices |
| Management And General | 413835 | ManagementAndGeneral |
| Fundraising | 286098 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 543931 | Total |
| Program Services | 522012 | ProgramServices |
| Management And General | 14641 | ManagementAndGeneral |
| Fundraising | 7278 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 715860 | Total |
| Program Services | 650869 | ProgramServices |
| Management And General | 48178 | ManagementAndGeneral |
| Fundraising | 16813 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 973856 | Total |
| Program Services | 904283 | ProgramServices |
| Management And General | 43391 | ManagementAndGeneral |
| Fundraising | 26182 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12653 | Total |
| Program Services | 1016 | ProgramServices |
| Management And General | 9606 | ManagementAndGeneral |
| Fundraising | 2031 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 87483 | Total |
| Program Services | 20028 | ProgramServices |
| Management And General | 67131 | ManagementAndGeneral |
| Fundraising | 324 | Fundraising |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1000799 | Total |
| Program Services | 949393 | ProgramServices |
| Management And General | 47776 | ManagementAndGeneral |
| Fundraising | 3630 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 132075 | Total |
| Program Services | 86929 | ProgramServices |
| Management And General | 12343 | ManagementAndGeneral |
| Fundraising | 32803 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1081196 | Total |
| Program Services | 1001312 | ProgramServices |
| Management And General | 45118 | ManagementAndGeneral |
| Fundraising | 34766 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 340531 | Total |
| Program Services | 317410 | ProgramServices |
| Management And General | 14745 | ManagementAndGeneral |
| Fundraising | 8376 | Fundraising |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1107787 | Total |
| Program Services | 1109249 | ProgramServices |
| Management And General | -959 | ManagementAndGeneral |
| Fundraising | -503 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 276918 | Total |
| Program Services | 255666 | ProgramServices |
| Management And General | 7624 | ManagementAndGeneral |
| Fundraising | 13628 | Fundraising |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 80736 | Total |
| Program Services | 68434 | ProgramServices |
| Management And General | 3932 | ManagementAndGeneral |
| Fundraising | 8370 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1473962 | Total |
| Program Services | 1431954 | ProgramServices |
| Management And General | 25352 | ManagementAndGeneral |
| Fundraising | 16656 | Fundraising |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3080316 | Total |
| Program Services | 2994829 | ProgramServices |
| Management And General | 51592 | ManagementAndGeneral |
| Fundraising | 33895 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 157561 | Total |
| Program Services | 153062 | ProgramServices |
| Management And General | 2715 | ManagementAndGeneral |
| Fundraising | 1784 | Fundraising |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| CAFETERIA | 633237 | 633224 | 13 | |
| STUDENT ACTIVITY EXPENSE | 540507 | 540507 | ||
| MISSION TRIPS | 554182 | 554182 | ||
| BAD DEBT | 815638 | 30 | 815608 | |
| MISCELLANEOUS | 124240 | 102854 | 18708 | 2678 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 150364 | Total |
| Program Services | 113148 | ProgramServices |
| Management And General | 19011 | ManagementAndGeneral |
| Fundraising | 18205 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 30280259 | Total |
| Program Services | 27650507 | ProgramServices |
| Management And General | 1970120 | ManagementAndGeneral |
| Fundraising | 659632 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4950071 | BOY |
| EOY | 11636458 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16859532 | BOY |
| EOY | 546209 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5765253 | BOY |
| EOY | 4309749 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1030280 | BOY |
| EOY | 848236 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2500 | BOY |
| EOY | 3530 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 565372 | BOY |
| EOY | 652999 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 166711 | BOY |
| EOY | 136515 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 94101219 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 24273094 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 68946862 | BOY |
| EOY | 69828125 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 541488 | BOY |
| EOY | 505611 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5612 | BOY |
| EOY | 5612 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 166575 | BOY |
| EOY | 274518 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 99000256 | BOY |
| EOY | 88747562 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3543989 | BOY |
| EOY | 3324790 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4661130 | BOY |
| EOY | 6028894 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 31745000 | BOY |
| EOY | 0 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2803172 | BOY |
| EOY | 22049673 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5041107 | BOY |
| EOY | 5927413 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 47794398 | BOY |
| EOY | 37330770 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 44054583 | BOY |
| EOY | 45081981 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5567226 | BOY |
| EOY | 5023278 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1584049 | BOY |
| EOY | 1311533 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 51205858 | BOY |
| EOY | 51416792 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 99000256 | BOY |
| EOY | 88747562 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amts | ArtPublicExhibitionAmts | |
| Held Works Of Art Amts | HeldWorksOfArtAmts |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 7151277 | BeginningOfYearBalance |
| Contributions | 1437551 | Contributions |
| Investment Earnings Or Losses | 1075 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 275301 | GrantsOrScholarships |
| Other Expenditures | 1979791 | OtherExpenditures |
| End Of Year Balance | 6334811 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 9538598 | BeginningOfYearBalance |
| Contributions | 737552 | Contributions |
| Investment Earnings Or Losses | 134685 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 100150 | GrantsOrScholarships |
| Other Expenditures | 3159410 | OtherExpenditures |
| End Of Year Balance | 7151275 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.00000 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.21000 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.79000 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | false | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | true | EndowmentsHeldByRelatedOrgs |
| Are Related Orgs Listed Schedule R | true | AreRelatedOrgsListedScheduleR |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 134517 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 2009032 | OtherCostOrOtherBasis |
| Book Value | 2143549 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 80295726 | OtherCostOrOtherBasis |
| Depreciation | 16127383 | Depreciation |
| Book Value | 64168343 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Leasehold Improvements | LeaseholdImprovements |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 11033916 | OtherCostOrOtherBasis |
| Depreciation | 8145711 | Depreciation |
| Book Value | 2888205 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 628028 | OtherCostOrOtherBasis |
| Book Value | 628028 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 69828125 | TotalOfBookValueLandBuildings |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
Other Liabilities OtherLiabilities (7 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| ANNUITY PAYABLE - BRADFORD I | $89,352 |
| ANNUITY PAYABLE - BRADFORD II | $123,507 |
| ANNUITY PAYABLE - BRADFORD III | $129,883 |
| ANNUITY PAYABLE - BRADFORD IV | $183,645 |
| ANNUITY PAYABLE - LONG | $273,553 |
| INTEREST RATE SWAP OBLIGATION | $3,871,203 |
| UNFUNDED PROJECTED BENEFIT OBL | $1,256,270 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 5927413 | TotalOfAmounts |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| 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 2010 and 2009, 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. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | true | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | true | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | true | PolicyPublViaBroadcastMedia |
| Pub Via Broadcast Media Expln | GACS PUBLICIZES OUR RACIALLY NONDISCRIMINATORY POLICY THROUGH ALL OF OUR ADVERTISEMENTS (NEWSPAPER, MAGAZINES, ETC.), ON OUR WEBSITE, AND IN ALL ADMISSIONS RELATED MATERIAL. | PubViaBroadcastMediaExpln |
| Maint Racial Composition Records | true | MaintRacialCompositionRecords |
| Maint Scholarships Records | true | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | true | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | true | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | false | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | false | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | false | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | false | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | false | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | false | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActy |
| Government Financial Aid Received | false | GovernmentFinancialAidReceived |
| Compliance With Rev Proc7550 | true | ComplianceWithRevProc7550 |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable (7 entries)
| RegionRegion | Number Of OfficesNumberOfOffices | Number Of EmployeesNumberOfEmployees | Type Of Activities ConductedTypeOfActivitiesConducted | Specific Services ProvidedSpecificServicesProvided | Total ExpendituresTotalExpenditures |
|---|---|---|---|---|---|
| East Asia and the Pacific | 0 | 0 | Program Services | STUDENT MISSION TRIP | 31555 |
| Central America and the Caribbean | 0 | 0 | Program Services | STUDENT MISSION TRIP | 150125 |
| Europe (Including Iceland and Greenland) | 0 | 0 | Program Services | STUDENT MISSION TRIP | 44553 |
| North America | 0 | 0 | Program Services | STUDENT MISSION TRIP | 82091 |
| Russia and the Newly Independent States | 0 | 0 | Program Services | STUDENT MISSION TRIP | 20488 |
| South America | 0 | 0 | Program Services | STUDENT MISSION TRIP | 27093 |
| Sub-Saharan Africa | 0 | 0 | Program Services | STUDENT MISSION TRIP | 134861 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Total Amount Spent | 490766 | TotalAmountSpent |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | MAGAZINE SALE | NameOfEvent1 |
| Gross Receipts Event1 | 581017 | GrossReceiptsEvent1 |
| Gross Revenue Event1 | 581017 | GrossRevenueEvent1 |
| Cash Prizes Event1 | 36365 | CashPrizesEvent1 |
| Non Cash Prizes Event1 | 17914 | NonCashPrizesEvent1 |
| Food And Beverage Event1 | 844 | FoodAndBeverageEvent1 |
| Other Direct Expenses Event1 | 287771 | OtherDirectExpensesEvent1 |
| Name Of Event2 | GAMES/RIDES/RUN | NameOfEvent2 |
| Gross Receipts Event2 | 96447 | GrossReceiptsEvent2 |
| Charitable Contributions Event2 | 1719 | CharitableContributionsEvent2 |
| Gross Revenue Event2 | 94728 | GrossRevenueEvent2 |
| Other Direct Expenses Event2 | 57733 | OtherDirectExpensesEvent2 |
| Total Number Of Other Events | 9 | TotalNumberOfOtherEvents |
| Gross Receipts Other Events | 371224 | GrossReceiptsOtherEvents |
| Charitable Contrib Other Events | 63558 | CharitableContribOtherEvents |
| Gross Revenue Other Events | 307666 | GrossRevenueOtherEvents |
| Other Direct Expenses Other Events | 231648 | OtherDirectExpensesOtherEvents |
| Gross Receipts Total | 1048688 | GrossReceiptsTotal |
| Charitable Contributions Total | 65277 | CharitableContributionsTotal |
| Gross Revenue Total Events | 983411 | GrossRevenueTotalEvents |
| Cash Prizes Total Events | 36365 | CashPrizesTotalEvents |
| Non Cash Prizes Total Events | 17914 | NonCashPrizesTotalEvents |
| Food And Beverage Total Events | 844 | FoodAndBeverageTotalEvents |
| Other Direct Expenses Total Events | 577152 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 632275 | DirectExpenseSummaryEvents |
| Net Income Summary | 351136 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII (2 entries)
| Type Of GrantTypeOfGrant | Number Of RecipientsNumberOfRecipients | Amount Of Non Cash AssistanceAmountOfNonCashAssistance | Method Of ValuationMethodOfValuation | Description Of Non Cash AssistanceDescriptionOfNonCashAssistance | Amount Of Cash GrantAmountOfCashGrant |
|---|---|---|---|---|---|
| DISCOUNTS ON TUITION AND FEES | 463 | 2128201 | BOOK | TUITION DISCOUNT | |
| FINANCIAL AID AWARDED BASED ON NEED | 130 | BOOK | 595482 |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS IN THE UNITED STATES | Identifier |
| Return Reference | PART I, LINE 2 | ReturnReference |
| Explanation | All 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Club Dues Or Fees | X | ClubDuesOrFees |
| Written Policy Re T And E Expenses | false | WrittenPolicyReTAndEExpenses |
| Substantiation Required | true | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | true | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|
| DR DAVID L FINCHER | |||||||||||
| 222484 | 0 | 0 | 0 | 676 | 0 | 57419 | 0 | 8326 | 0 | 288905 | 0 |
| RANDALL JACKSON | |||||||||||
| 132018 | 0 | 0 | 0 | 1269 | 0 | 8354 | 0 | 11433 | 0 | 153074 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| 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 $43,771. THE PLAN IS CURRENTENTLY UNFUNDED AND THE PRESENT VALUE AS OF JUNE 30, 2010 WAS $1,256,270. |
Schedule L IRS990ScheduleL
Form990 Schedule L Part III Form990ScheduleLPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Interested Person | NA | NameOfInterestedPerson |
| Relationship With Organization | N/A | RelationshipWithOrganization |
| Amount Of Grant | 61304 | AmountOfGrant |
| Type Of Assistance | TUITION DISCT. | TypeOfAssistance |
Form990 Schedule L Part IV Form990ScheduleLPartIV (4 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| DATA SUPPLIES INC | |||
| SEE SCHEDULE O FOR DETAIL | 449442 | PURCHASE OF SUPPLIES | false |
| WALL TECHNOLOGIES COMPANY INC | |||
| SEE SCHEDULE O FOR DETAIL | 524330 | CONSTRUCTION SERVICES | false |
| LINDA BURTON | |||
| SEE SCHEDULE O FOR DETAIL | 30448 | COMPENSATION | false |
| ALLISON HARPER | |||
| SEE SCHEDULE O FOR DETAIL | 18761 | COMPENSATION | false |
Schedule M IRS990ScheduleM
| Field | Value | IRS element (for citing) |
|---|---|---|
| Works Of Art | WorksOfArt | |
| Art Historical Treasures | ArtHistoricalTreasures | |
| Art Fractional Interest | ArtFractionalInterest | |
| Books And Publications | BooksAndPublications | |
| Clothing And Household Goods | ClothingAndHouseholdGoods | |
| Cars And Other Vehicles | CarsAndOtherVehicles | |
| Boats And Planes | BoatsAndPlanes | |
| Intellectual Property | IntellectualProperty |
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 11 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 21752 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | STOCK QUOTES | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities Closely Held Stock | SecuritiesCloselyHeldStock | |
| Securities Prtnrshp Trust Intrsts | SecuritiesPrtnrshpTrustIntrsts | |
| Securities Miscellaneous | SecuritiesMiscellaneous | |
| Qualified Contrib Hist Struct | QualifiedContribHistStruct | |
| Qualified Contrib Other | QualifiedContribOther | |
| Real Estate Residential | RealEstateResidential | |
| Real Estate Commercial | RealEstateCommercial | |
| Real Estate Other | RealEstateOther | |
| Collectibles | Collectibles | |
| Food Inventory | FoodInventory | |
| Drugs And Medical Supplies | DrugsAndMedicalSupplies | |
| Taxidermy | Taxidermy | |
| Historical Artifacts | HistoricalArtifacts | |
| Scientific Specimens | ScientificSpecimens | |
| Archaeological Artifacts | ArchaeologicalArtifacts |
Other Non Cash Contributions Table OtherNonCashContributionsTable (2 entries)
| Non Cash CheckboxNonCashCheckbox | DescriptionDescription | Number Of ContributionsNumberOfContributions | Noncash Contribs Rptd F990NoncashContribsRptdF990 | Method Of Determining RevenuesMethodOfDeterminingRevenues |
|---|---|---|---|---|
| X | FURNITURE/EQUIP | 14 | 16860 | ONLINE QUOTES |
| X | CONST MATERIALS | 2 | 8511 | INVOICE |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | true | ReviewProcessUnusualNCGifts |
| Third Parties Used | false | ThirdPartiesUsed |
Form990 Schedule M Part II Form990ScheduleMPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | NUMBER OF CONTRIBUTIONS | Identifier |
| Return Reference | PART 1, COLUMN (B) | ReturnReference |
| Explanation | THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED FOR EACH TYPE OF PROPERTY. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| 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 |
| 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. |
| AVERAGE HOURS PER WEEK DEVOTED TO RELATED ORGANIZATIONS | PART VII, SECTION A, LINE 1A, COLUMN (B) | CERTAIN BOARD MEMBERS AND OFFICERS DEVOTE TIME TO A RELATED ORGANIZATION, GREATER ATLANTA CHRISTIAN FOUNDATION, INC. THEIR NAME AND AVERAGE HOURS PER WEEK DEVOTED TO GREATER ATLANTA CHRISTIAN FOUNDATION, INC. ARE LISTED BELOW. J WILLIAM SCHROER (DIRECTOR) - .50 HOUR/WEEK JAMES E COMBEE (DIRECTOR) - .50 HOUR/WEEK ROBERT MCMAHAN (DIRECTOR) - .50 HOUR/WEEK LEE FREEMAN (DIRECTOR) - .50 HOUR/WEEK BART HARPER (DIRECTOR) - .50 HOUR/WEEK WILLIAM J LONG (DIRECTOR) - .50 HOUR/WEEK FERNANDO NASMYTH (DIRECTOR) - .50 HOUR/WEEK STEVE EATON (DIRECTOR) - .50 HOUR/WEEK TODD STEWART (DIRECTOR) - .50 HOUR/WEEK TOM TABOR (DIRECTOR) - .50 HOUR/WEEK JAMES J TIDWELL (DIRECTOR) - .50 HOUR/WEEK JIM CONKEL (DIRECTOR) - .50 HOUR/WEEK JOHN WOOD (DIRECTOR) - .50 HOUR/WEEK DAVID L FINCHER (OFFICER) - 2 HOURS/WEEK RANDALL JACKSON (OFFICER) - 2 HOURS/WEEK |
| AGREEMENT IN CONNECTION WITH PROFESSIONAL FUNDRAISING ACTIVITIES | SCHEDULE G, 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 2009-2010 GACS RECEIVED 55% AND QSP 45% 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. |
| RELATIONSHIP BETWEEN INTERESTED PERSON AND THE ORGANIZATION | SCHEDULE L, 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) WALL TECHNOLOGIES COMPANY, INC - ENTITY MORE THAN 35% OWNED BY JIM CONKEL (DIRECTOR) LINDA BURTON - FAMILY MEMBER OF WILLIAM C BURTON (VP ADMINISTRATION) ALLISON HARPER - FAMILY MEMBER OF (1) BART HARPER (DIRECTOR) AND (2) JAMES COMBEE (DIRECTOR) |
Schedule R IRS990ScheduleR
Form990 Schedule R Part I Form990ScheduleRPartI (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Total IncomeTotalIncome | EOY AssetsEOYAssets |
|---|---|---|---|---|---|---|---|---|
| GWINNETT RESIDENTIAL RENTAL LLC | ||||||||
| PO BOX 430 | LILBURN | GA | 30048 | 202581351 | REAL ESTATE | GA | -76167 | 2063456 |
| NORCROSS HOME RENTALS LLC | ||||||||
| PO BOX 2877 | LILBURN | GA | 30048 | 203707478 | REAL ESTATE | GA | -76209 | 1030574 |
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GREATER ATLANTA CHRISTIAN FOUNDATION INC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1575 INDIAN TRAIL ROAD | AddressLine1 |
| City | NORCROSS | City |
| State | GA | State |
| ZIP Code | 30093 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 202178473 | EIN |
| Primary Activities | INVESTING | PrimaryActivities |
| Legal Domicile State | GA | LegalDomicileState |
| Exempt Code Section | 501(c)(3) | ExemptCodeSection |
| Public Charity Status | 11 - TYPE 1 | PublicCharityStatus |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | false | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | false | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | true | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | true | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | false | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | true | SharingOfFacilities |
| Sharing Of Paid Employees | true | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | true | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | true | OtherTransferToOtherOrg |
| Other Transfer From Other Org | true | OtherTransferFromOtherOrg |
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