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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. SCHEDULE D, PART X, LINE 2 GACS IS RECOGNIZED AS ORGANIZATIONS 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, NHR AND LIGHTHOUSE ARE ALLOWED TO BE REPORTED IN CONJUNCTION WITH ACTIVITIES OF GACS FOR TAX REPORTING PURPOSES. DURING 2023 AND 2022, ALL THE ACTIVITIES OF GRR, NHR AND LIGHTHOUSE QUALIFY AS EXEMPT ACTIVITIES AND DO NOT GIVE RISE TO UNRELATED BUSINESS INCOME. THE SCHOOL ANNUALLY EVALUATES ALL FEDERAL AND STATE INCOME TAX POSITIONS. THIS PROCESS INCLUDES AN ANALYSIS OF WHETHER THESE INCOME TAX POSITIONS THE SCHOOL TAKES MEET THE DEFINITION OF AN UNCERTAIN TAX POSITION UNDER THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS CODIFICATION. IN THE NORMAL COURSE OF BUSINESS, THE SCHOOL IS SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE TAXING AUTHORITIES. IN GENERAL, THE SCHOOL IS NO LONGER SUBJECT TO TAX EXAMINATIONS FOR TAX YEARS ENDING BEFORE JUNE 30, 2020. true true true true true true true false false false false false false false false false true SCHEDULE J, PART I, LINE 3 GACS PUBLICIZES THEIR RACIALLY NONDISCRIMINATORY POLICY THROUGH ALL OF THEIR ADVERTISEMENTS (NEWSPAPER, MAGAZINES, ETC.), ON THEIR WEBSITE, AND IN ALL ADMISSIONS RELATED MATERIAL. true South America 0 0 Grantmaking FINANCIAL AID 17670 Europe (Including Iceland and Greenland) 0 0 Grantmaking FINANCIAL AID 10300 Europe (Including Iceland and Greenland) 0 0 Grantmaking TUITION DISCOUNT 13410 Central America and the Caribbean 0 0 Program Services STUDENT MISSION TRIP 102301 Europe (Including Iceland and Greenland) 0 0 Program Services STUDENT MISSION TRIP 53924 North America 0 0 Program Services STUDENT MISSION TRIP 68881 South America 0 0 Program Services STUDENT MISSION TRIP 51818 Europe (Including Iceland and Greenland) 0 0 Program Services STUDENT LEARNING EXCUR 211202 0 0 0 0 529506 529506 FINANCIAL AID AWARDED BASED ON NEED South America 1 17670 financial aid book DISCOUNTS ON TUITION AND FEES Europe (Including Iceland and Greenland) 1 13410 DISCOUNTS BOOK FINANCIAL AID AWARDED BASED ON NEED Europe (Including Iceland and Greenland) 1 10300 financial aid book false false false false false false SCHEDULE F, PART I RECIPIENTS ARE CHOSEN BASED ON FINANCIAL NEED. ALL GRANT FUNDS (TUITION DISCOUNTS AND FINANCIAL AID) ARE MAINTAINED AND ADMINISTERED BY THE SCHOOL. THEY ARE APPLIED AS CREDITS TO THE STUDENTS' ACCOUNT. BOOSTER CLUB 124805 124805 51480 PARENT ASSOCIAT 160110 500 159610 37978 4 127695 89574 38121 107766 412610 90074 322536 197224 197224 125312 true DISCOUNTS ON TUITION AND FEES 419 3969894 BOOK TUITION DISCOUNT FINANCIAL AID AWARDED BASED ON NEED 571 5534588 book financial aid part 1, 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 X false false false false false false false true false SCOTT HARSH PRESIDENT 339020 0 0 19358 62209 420587 0 DR JOSHUA THOMASON VP OF FINANCE & OPERATIONS 241181 0 0 12453 58650 312284 0 KATHERINE WHITE VP OF ADVANCEMENT 194745 0 0 11743 274 206762 0 BRETTE HARTE PROJECT MANAGER 137015 54 0 9223 31942 178234 0 TIMOTHY HARDY ATHLETIC DIRECTOR 132563 0 0 8349 21076 161988 0 SCHEDULE J, PART I, LINE 1A 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. SCHEDULE J, PART I, LINE 1B THE SCHOOL PAYS MONTHLY MEMBERSHIP FEES FOR AN OFFICER TO CONDUCT VARIOUS BUSINESS MATTERS. SCHEDULE J, PART I, LINE 7 SERVICE AWARDS WERE DISTRIBUTED TO QUALIFYING EMPLOYEES AT THE END OF THE SCHOOL YEAR. NA N/A 146572 TUITION DISCOUNT JEFFREY HARSH BROTHER OF SCOTT HARSH (PRESIDENT) 90030 COMPENSATION false ERIN HARSH SISTER-IN-LAW OF SCOTT HARSH (PRESIDENT) 16942 COMPENSATION false MACY HARSH NIECE OF SCOTT HARSH (PRESIDENT) 23898 COMPENSATION false ALICIA WOOD SPOUSE OF JOHN WOOD (BOARD MEMBER) 63703 COMPENSATION false DAVID EATON SON OF STEPHEN EATON (BOARD TREASURER) 97364 COMPENSATION false JODI WEBB DAUGHTER OF JAMES TIDWELL (BOARD MEMBER) 26578 COMPENSATION false AYESHA NASMYTH DAUGHTER OF FERNANDO NASMYTH (BOARD MEMBER) 66302 COMPENSATION false SCHEDULE L, PART IV, COLUMN (B) JEFFREY HARSH - SIBLING OF SCOTT HARSH (PRESIDENT) ALICIA WOOD - SPOUSE OF JOHN WOOD (BOARD MEMBER) DAVID EATON - SON OF STEPHEN EATON (BOARD MEMBER) JODI WEBB - DAUGHTER OF JAMES TIDWELL (BOARD MEMBER) ERIN HARSH - SISTER-IN-LAW OF SCOTT HARSH (PRESIDENT) MACY HARSH - NIECE OF SCOTT HARSH (PRESIDENT) AYESHA NASMYTH - DAUGHTER OF FERNANDO NASMYTH (BOARD MEMBER) X 9723 THRIFT SHOP VALUE X 2 50187 STOCK QUOTES X MEALS FOR FOOTBALL 1 10000 FMV X STATE FILING FEE 1 100 FMV false true false SCHEDULE M, PART I, COLUMN (B) THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED FOR EACH TYPE OF PROPERTY. FORM 990, PART IV, LINE 4D THE ETHOS SCHOOL PREPARES STUDENTS FOR A FLEXIBLE, REAL-WORLD LEARNING AND JOB ENVIRONMENT THROUGH AN ONLINE SCHOOLING PROGRAM. SERVING MORE THAN 300 STUDENTS, THE SCHOOL CONNECTS STUDENTS FROM DIFFERENT COUNTRIES AND CULTURES IN A FAITH INFUSED CURRICULUM UNDER THE GREATER ATLANTA CHRISTIAN SCHOOL BANNER. FORM 990, PART VI, SECTION A, LINE 2 JAMES COMBEE (DIRECTOR) AND BART HARPER (DIRECTOR)- FAMILY RELATIONSHIP JAMES COMBEE (DIRECTOR) AND TOM TABOR (DIRECTOR) - FAMILY RELATIONSHIP TODD STEWART (DIRECTOR) AND JAMES TIDWELL (DIRECTOR) - FAMILY RELATIONSHIP BART HARPER (DIRECTOR) & TOM TABOR (DIRECTOR) - FAMILY RELATIONSHIP GARY LONG (DIRECTOR) AND WILLIAM LONG (DIRECTOR) - FAMILY RELATIONSHIP WILLIAM LONG (DIRECTOR) AND NED O'BRIEN (DIRECTOR) - FAMILY RELATIONSHIP GARY LONG (DIRECTOR) AND NED O'BRIEN (DIRECTOR) - FAMILY RELATIONSHIP FORM 990, PART VI, SECTION B, 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. FORM 990, PART VI, SECTION B, 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. FORM 990, PART VI, SECTION B, 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. FORM 990, PART VI, SECTION C, LINE 19 GREATER ATLANTA CHRISTIAN SCHOOLS, INC. MAKES ITS GOVERNING DOCUMENTS, CONFLICT-OF-INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 8 PLEDGES WRITE-OFF PRE-7/1/2022 FORM 990, PART XI, LINE 9 98,291 CHANGE IN VALUE OF INTEREST RATE SWAP + (30,634) CHANGE IN VALUE OF CRT + (3,618,334) TRANSFER OF ENDOWMENT FUNDS ------------- (3,550,677) GWINNETT RESIDENTIAL RENTAL LLC PO BOX 430 LILBURN GA 30048 202581351 REAL ESTATE GA 158067 1352524 GACS NORCROSS HOME RENTALS LLC PO BOX 2877 LILBURN GA 30048 203707478 REAL ESTATE GA 170147 1845492 GACS COMMUNITY LIGHTHOUSE LLC 1575 INDIAN TRAIL ROAD NORCROSS GA 30093 814453222 REAL ESTATE GA 134131 1394218 GACS ETHOS INSIGHT LLC 1575 INDIAN TRAIL ROAD NORCROSS GA 30093 882241202 SEE PART VII GA 0 348756 GACS GREATER ATLANTA CHRISTIAN FOUNDATION INC 1575 INDIAN TRAIL ROAD NORCROSS GA 30093 202178473 INVESTING GA 501(C)(3) 12 - TYPE 1 NA false CHARITABLE REMAINDER TRUST (6) INVESTMENT GA NA TRUST false false false false true false false false false false false false false false true true false true true true SCHEDULE R, PART I, LINE 4 PRIMARY ACTIVITY: DATA DEVELOPMENT & MANAGEMENT FOR ON-CAMPUS AND ON-LINE K-12 EDUCATION.