2011-02-10T13:10:38-05:00 2010-06-30 SMITH & HOWARD PC 171 17TH STREET SUITE 900 ATLANTA GA 30363 990 2009-07-01 580960612 GREATER ATLANTA CHRISTIAN SCHOOLS INC GREA 7702432000 1575 INDIAN TRAIL ROAD NORCROSS GA 300932614 DAVID L FINCHER 2011-02-15 true MARC AZAR 4048746244 2011-02-15 2009 2016-02-24 21:20:13Z DR DAVID L FINCHER 1575 INDIAN TRAIL ROAD NORCROSS GA 300932614 34627081 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 19 556 445 -71346 -85148 1987386 2474252 29199509 28810407 687894 404485 945447 874410 32820236 32563554 2590707 2723683 0 0 15549361 15906391 0 0 659632 11275779 11650185 29415847 30280259 3404389 2283295 99000256 88747562 47794398 37330770 51205858 51416792 TO HELP EACH STUDENT GROW AS JESUS DID, IN WISDOM AND STATURE, AND IN FAVOR WITH GOD AND MAN. false false 21050301 2723683 26509738 Curricular Program - Provided college preparatory education to 1,915 students from pre-kindergarten through the 12th grade. 5210029 2235338 Auxiliary Program Services - Provided outstanding auxiliary services including cafeteria, transportation, student bookstore, and other necessary services to the entire student body. 1390177 459703 Extracurricular Program Services - Provided opportunities for all students to participate in numerous extracurricular activites including academic and athletic teams, mission trips, clubs, etc. 27650507 true true false false false 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 true 63 0 true 556 true true true false false false false true true false false false 23 19 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 JAMES COMBEE 0.5 X 0 0 0 ROBERT MCMAHAN 0.5 X 0 0 0 STEVE EATON 0.5 X 0 0 0 JAMES J TIDWELL 0.5 X 0 0 0 MAJOR BOGLIN 0.5 X 0 0 0 BART HARPER 0.5 X 0 0 0 WILLIAM J LONG 0.5 X 0 0 0 DON MCLAUGHLIN 0.5 X 0 0 0 JAN BASS 0.5 X 0 0 0 FERNANDO NASMYTH 0.5 X 0 0 0 ALLEN NICHOLS 0.5 X 0 0 0 NED O'BRIEN 0.5 X 0 0 0 JAMES OXENDINE 0.5 X 0 0 0 STEVE PHILLIPS 0.5 X 0 0 0 J WILLIAM SCHROER 0.5 X 0 0 0 JOYCE SHUMARD 0.5 X 0 0 0 TODD STEWART 0.5 X 0 0 0 TOM TABOR 0.5 X 0 0 0 DEBORAH AKINDELE 0.5 X 0 0 0 JIM CONKEL 0.5 X 0 0 0 STEVE ELROD 0.5 X 0 0 0 LEE FREEMAN 0.5 X 0 0 0 JOHN WOOD 0.5 X 0 0 0 DR DAVID L FINCHER 58.0 X 223160 0 65033 RANDALL JACKSON 58.0 X 133287 0 19314 WILLIAM C BURTON 50.0 X 114159 18474 TIM VICK 50.0 X 100621 14761 571227 0 117582 4 false true false 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 8 65277 2408975 47123 2474252 TUITION & FEES 611110 28269629 28269629 STUDENT ACTIVITY FEES 713990 511189 511189 CAFETERIA 722210 29589 29589 28810407 402852 402852 0 0 285047 356393 -71346 -71346 -71346 263512 13000 274879 -11367 13000 1633 1633 983411 65277 632275 351136 351136 0 1194352 799980 394372 394372 MISCELLANEOUS 900099 200248 200248 200248 32563554 29204779 -71346 955869 0 2723683 2723683 0 0 582861 126483 309760 146618 0 13089883 12389950 413835 286098 543931 522012 14641 7278 715860 650869 48178 16813 973856 904283 43391 26182 0 12653 1016 9606 2031 87483 20028 67131 324 0 0 0 1000799 949393 47776 3630 132075 86929 12343 32803 1081196 1001312 45118 34766 340531 317410 14745 8376 0 1107787 1109249 -959 -503 276918 255666 7624 13628 0 80736 68434 3932 8370 1473962 1431954 25352 16656 0 3080316 2994829 51592 33895 157561 153062 2715 1784 CAFETERIA 633237 633224 13 STUDENT ACTIVITY EXPENSE 540507 540507 MISSION TRIPS 554182 554182 BAD DEBT 815638 30 815608 MISCELLANEOUS 124240 102854 18708 2678 150364 113148 19011 18205 30280259 27650507 1970120 659632 4950071 11636458 16859532 546209 5765253 4309749 1030280 848236 2500 3530 565372 652999 166711 136515 94101219 24273094 68946862 69828125 541488 505611 5612 5612 166575 274518 99000256 88747562 3543989 3324790 4661130 6028894 31745000 0 2803172 22049673 5041107 5927413 47794398 37330770 X 44054583 45081981 5567226 5023278 1584049 1311533 51205858 51416792 99000256 88747562 X false true true X false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7151277 1437551 1075 275301 1979791 6334811 9538598 737552 134685 100150 3159410 7151275 0.00000 0.21000 0.79000 false true true 134517 2009032 2143549 80295726 16127383 64168343 11033916 8145711 2888205 628028 628028 69828125 0 ANNUITY PAYABLE - BRADFORD I 89352 ANNUITY PAYABLE - BRADFORD II 123507 ANNUITY PAYABLE - BRADFORD III 129883 ANNUITY PAYABLE - BRADFORD IV 183645 ANNUITY PAYABLE - LONG 273553 INTEREST RATE SWAP OBLIGATION 3871203 UNFUNDED PROJECTED BENEFIT OBL 1256270 5927413 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. true true true GACS PUBLICIZES OUR RACIALLY NONDISCRIMINATORY POLICY THROUGH ALL OF OUR ADVERTISEMENTS (NEWSPAPER, MAGAZINES, ETC.), ON OUR WEBSITE, AND IN ALL ADMISSIONS RELATED MATERIAL. true true true true false false false false false false false false false true 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 0 0 490766 MAGAZINE SALE 581017 581017 36365 17914 844 287771 GAMES/RIDES/RUN 96447 1719 94728 57733 9 371224 63558 307666 231648 1048688 65277 983411 36365 17914 844 577152 632275 351136 true DISCOUNTS ON TUITION AND FEES 463 2128201 BOOK TUITION DISCOUNT FINANCIAL AID AWARDED BASED ON NEED 130 595482 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 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 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. NA N/A 61304 TUITION DISCT. 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 X 11 21752 STOCK QUOTES X FURNITURE/EQUIP 14 16860 ONLINE QUOTES X CONST MATERIALS 2 8511 INVOICE 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 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) 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 GREATER ATLANTA CHRISTIAN FOUNDATION INC 1575 INDIAN TRAIL ROAD NORCROSS GA 30093 202178473 INVESTING GA 501(c)(3) 11 - TYPE 1 false false false true true false false false false false false false true true false true true true