2023-05-12T22:46:14-05:00 2022-06-30 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2021-07-01 582273158 Mt Paran Christian School Inc % JULIE RAY MTPA 7705780182 1275 Stanley Rd NW Kennesaw GA 30152 DR DAVID TILLEY Head of School 7705780182 2023-05-15 true DR DAVID TILLEY 999009999 SABRE J LINAHAN P01372980 4048746244 2023-05-15 3 2021 2023-04-26 12:10:37Z Julie Ray 1275 Stanley Rd NW Kennesaw GA 30152 34988650 false X www.mtparanschool.com X 1976 GA To provide academic excellence in a PK3-12th Independent School, Christ-centered environment; preparing servant-leaders to honor God, love others, and walk in truth. 11 10 396 70 0 4910439 1805756 23483472 25971163 1177803 1092118 317889 336704 29889603 29205741 2655199 2893374 0 0 14604726 16288096 0 0 815651 7315004 8058049 24574929 27239519 5314674 1966222 56928804 53945343 15633660 13293633 41295144 40651710 X MOUNT PARAN CHRISTIAN SCHOOL, INC. IS AN INDEPENDENT COEDUCATIONAL CHRISTIAN COLLEGE PREPARATORY DAY SCHOOL SERVING STUDENTS PK-12. THE MISSION STATEMENT OF THE SHCOOL IS AS FOLLOWS: "PROVIDING ACADEMIC EXCELLENCE IN A CHRIST-CENTERED ENVIRONMENT, MT. PARAN CHRISTIAN SCHOOL UNITES WITH HOME AND CHURCH TO PREPARE SERVANT-LEADERS TO HONOR GOD, LOVE OTHERS, AND WALK IN TRUTH." false false 22996314 2893374 26079831 PRESCHOOL, ELEMENTARY, AND SECONDARY CHRISTIAN EDUCATION 1,278 ENROLLMENT ON A 68-ACRE CAMPUS IN THE YEAR ENDED JUNE 30,2022 WITH 29% DIVERSE ENROLLMENT. LOW STUDENT TEACHER RATIOS, MORE THAN 90% TEACHER CERTIFICATION, AND OVER HALF OF THE TEACHERS HOLDING ONE OR MORE ADVANCED DEGREES SUPPORT STUDENT ACHIEVEMENT, SUCH AS 100% OF GRADUATES ACCEPTED INTO ONE OR MORE OF THEIR COLLEGE CHOICES, AND 56 ADVANCED PLACEMENT, HONORS, LEADERSHIP, AND STEAM COURSES. See Schedule O for more information regarding this program. 22996314 true true false false false false false false false true true false false false false true false true true false false false false false true false false false true true false false false false true false false false true false false false false true false false false true 118 0 true 396 true false false false false false true true false false false false false false X 11 10 false false true false false false false true true false false true true true true true true true false false GA X JULIE RAY 7705780182 1275 STANLEY ROAD NW Kennesaw GA 30152 X Dr Tim Wiens Headmaster 55.0 1.0 X 255679 0 58275 MITCH JORDAN ATHLETIC DIRECTOR 60.0 0.0 X 126376 0 42881 Tawanna Rusk Asst. Head of School 55.0 0.0 X 123209 0 21220 Julie Ray Chief Financial Officer 55.0 1.0 X 104894 0 17434 Dr Susan Banke Trustee 2.0 0.0 X 0 0 0 Angie Davis Trustee 2.0 0.0 X 0 0 0 George Ethridge Chair 2.0 0.0 X 0 0 0 CAMERON CLAYTON Trustee 2.0 0.0 X 0 0 0 David Sheffield Trustee 2.0 0.0 X 0 0 0 Michelle Stubbs Trustee 2.0 0.0 X 0 0 0 Scott Keller Trustee 2.0 0.0 X 0 0 0 Andrew Crain Trustee 2.0 0.0 X 0 0 0 David Bottoms Trustee 2.0 0.0 X 0 0 0 LISSETTE RIVERA-PAULEY Trustee 2.0 0.0 X 0 0 0 Jemermy Abernathy Trustee 2.0 0.0 X 0 0 0 610158 0 139810 4 false true false Sage Dining Services Inc 1 Whitefield Dr SE MABLETON GA 30126 Dining Service 521311 Thompson Ventulett Stainback and 1230 PEACHTREE ST NE 2700 ATLANTA GA 30309 Architect 421879 PC Specialists Inc Technology Grou 10240 Flanders Court SAN DIEGO CA 92121 Technology 371808 Network Cabling Infrastructures 4825 River Green Pkwy DULUTH GA 30096 Communication & Tech 337510 Chesley Brown International 1190 Winchester Pkwy SE 100 SMYRNA GA 30080 Security 193209 9 82845 1722911 26411 1805756 TUITION AND FEES 24261627 24261627 STUDENT ACTIVITIES AND PROGRAMS 907812 907812 AUXILIARY INCOME 801724 801724 25971163 302395 302395 0 0 29045 8450 20595 0 20595 20595 6272983 5467194 16066 805789 -16066 789723 -16066 805789 285763 82845 124006 161757 161757 0 0 0 196811 167193 29618 29618 OTHER INCOME 124734 124734 124734 29205741 26079831 1320154 0 2893374 2893374 0 0 617034 371887 179556 65591 0 13248841 11518488 1441947 288406 324366 285549 34391 4426 1190938 1037469 133563 19906 906917 785111 97708 24098 0 71939 71939 0 0 0 53094 53094 1000 850 100 50 107999 73539 14732 19728 107469 49347 41238 16884 1016725 809244 206998 483 0 1854575 1212828 498465 143282 187786 32690 152065 3031 0 94201 59271 16870 18060 13343 11342 1334 667 0 1841883 1563747 186150 91986 264997 225215 26563 13219 DINING SERVICE 947813 853032 94781 PROGRAM/ACADEMIC EXPENSES 736811 650016 47878 38917 ATHELTICS 327714 327714 CAMPUS ACTIVITIES 139205 55897 52591 30717 291495 179704 75591 36200 27239519 22996314 3427554 815651 X 17752911 11160897 303288 376355 1451844 651476 974098 1131839 0 0 0 0 0 0 0 0 669493 388699 53679893 18130485 28385096 35549408 7294537 4505347 97537 181322 0 0 0 0 0 0 56928804 53945343 1911262 1067876 0 0 11384686 12225757 2337712 0 0 0 0 0 0 0 0 0 0 0 15633660 13293633 X 28760380 39072415 12534764 1579295 41295144 40651710 56928804 53945343 X 1966222 -2076172 -71557 -461927 X false true true false X 5410944 4962115 6007905 4910439 1805756 23097159 0 0 5410944 4962115 6007905 4910439 1805756 23097159 4643298 18453861 287621 365429 264888 199746 331440 1449124 67718 111602 28835 103322 161757 473234 0 25019517 111768883 0.73758 0.74728 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1335341 68781 -235592 1168530 1083203 23870 228268 1335341 846418 205126 31659 1083203 653820 157578 35020 846418 153323 501880 -1136 247 653820 0.00000 1.00000 0.00000 5013754 5013754 40094547 12167882 27926665 8571592 5962603 2608989 35549408 0 0 X Schedule D, Part V Prior to July 1, 2018, Mt. Paran Christian School, Inc. operated as a church-affiliated school not required to file a form 990 for tax purposes. The beginning balance for the endowments have been based on available financials statements from prior periods. The endowment has two purposes: general endowment including property/plant/equipment upkeep and replacement, and scholarship endowment for financially qualified students who meet the criteria of the named funds. The Gray Family Endowed Scholarship is awarded to a high school student who has demonstrated financial need and academic achievement and is interested in pursuing college work in the field of science. The Milre Westbrook Endowed Scholarship is awarded to a student who has demonstrated financial need and is from a single parent family. Schedule D, Part X, Line 2 The School and the Foundation are tax exempt entities under Section 501(c)(3) of the Internal Revenue Code (the "Code"). Only unrelated business income, as defined by Section 512(a)(1) of the Code, is subject to income taxes. The School annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax position the School takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. In general, the School is no longer subject to tax examinations for tax years ending before June 30, 2019. true true true true true true true false false false false false false false false false false true Schedule E, Part I, Lines 2 & 3 The School meets the requirements through rev. proc 75-50, 1975-2 C.B. 587, Sec. 4 Guidelines .03, subsection 2.c. "(C) If a school customarily draws it students from local communities and follows a racially nondiscriminatory policy as to students, the publicity requirement may be satisfied by complying with section 4.02, Supra. Such a school may demonstrate that it follows a racially nondiscriminatory policy within the meaning of the preceding sentence by showing that it currently enrolls students of racial minority groups in meaningful numbers. "The School shows and annually updates the diversity percentage represented in the student enrollment on the school website. Spring Auction 316818 42775 274043 67080 15579 891 4800 23673 Golf Tournament 51790 40070 11720 8359 3624 0 368608 82845 285763 67080 23938 891 4800 27297 124006 161757 true Financial Aid 191 899348 Book Tuition Discounts 207 1994026 Book Schedule I, Part I Line 2 The MPCS financial aid program awards aid funds based on need. If the family completes enrollment and registers, these awards are provided in the form of credit entries on the recipient's tuition account and are applied to tuition charges for the school, so that they are used in strict accordance with the intent of the aid. X false true X X X X false true false false false false false true false Dr Tim Wiens Headmaster 244077 102 11500 25660 33226 314565 MITCH JORDAN ATHLETIC DIRECTOR 116268 108 10000 5134 38128 169638 Schedule J, Line 1B All employees received a grossed up $100 Christmas bonus. Schedule J, Line 4B IN JULY 2021, THE BOARD APPROVED AND BEGAN FUNDING A DEFERRED COMPENSATION PLAN FOR DR. TIMOTHY WIENS UNDER INTERNAL REVENUE CODE SECTION 457(F). THE PLAN IS FUNDED ANNUALLY AND VESTS TO THE EMPLOYEE OVER A PERIOD OF 5 YEARS. AS THE CONTRIBUTIONS ARE FUNDED, THE FUNDED AMOUNT IS REPORTED AS NON-TAXABLE DEFERRED COMPENSATION ON FORM 990. TAXABLE COMPENSATION IS REPORTED TO THE EMPLOYEE ON FORM W-2 AND ON FORM 990 AS BALANCES IN THE PLAN VEST. THIS PLAN IS IN PLACE TO RETAIN INDIVIDUALS KEY TO THE SUCCESSFUL OPERATIONS OF THE ORGANIZATION. CONTRIBUTIONS FOR THE CALENDAR YEAR TOTALED $15,000 TO THE PLAN. Schedule J, Line 7 Bonuses are paid annually based on employment. Additionally, the headmaster of the school is provided a vehicle designated for his use. A portion of the lease is treated as personal use and is included in his reportable compensation each year. NA N/A 20000 Grant Tuition Assistance X 2 8461 FMV X Meals 1 1238 FMV X Building Materials 1 7406 FMV X Surgical masks 1 9305 FMV false true true Part 1, Column B - Items Contributed Column B reports number of contributions. Part I, Line 32b Mount Paran Christian School uses Wells Fargo as a third party to sell donated stock. Form 990, Part III, Line 4a COLLEGE ACCEPTANCES HAVE INCLUDED COLUMBIA, CORNELL, DUKE, EMORY, GEORGETOWN, GEORGIA TECH, M.I.T., PRINCETON, UC BERKELEY, UCLA, UGA, UNC, WHEATON, AND YALE. OUTSTANDING PROGRAMS ENGAGE 82% OF MIDDLE AND HIGH SCHOOL STUDENTS IN ATHLETICS AND 86% OF PRESCHOOL, LOWER, MIDDLE, AND HIGH SCHOOL STUDENTS IN CURRICULAR AND CO-CURRICULAR ARTS OFFERINGS, SUCH AS DANCE, BAND, ORCHESTRA, CHORUS, TECHNICAL THEATER, AND DRAMA, WHICH INCLUDES A HIGH SCHOOL MAGNET PROGRAM OF INTENSIVE ARTS STUDY. THE ARTS PROGRAM HAS BEEN RECOGNIZED THROUGH MULTIPLE SHULER HENSLEY NOMINATIONS IN GEORGIA, AND THE ATHLETICS PROGRAM HAS THROUGH MANY SPORTS PROGRAM OFFERINGS ACHIEVED STATE CHAMPIONSHIPS INCLUDING FOOTBALL, VOLLEYBALL, GOLF, SWIM, TRACK, SOFTBALL, BASEBALL, AND TEN SUCCESSIVE YEARS OF COMPETITION CHEER. 16% AVERAGE OF STUDENT ATHLETES SIGN TO PLAY AT THE COLLEGE LEVEL. ALL STUDENTS PARTICIPATE IN SERVICE OPPORTUNITIES DURING EACH YEAR. THROUGH A NEW ENDOWMENT, GEORGIA GOAL, OPERATING BUDGET, AND DESIGNATED GIFTS THE SCHOOL HAS BEEN ABLE TO PROVIDE NEED-BASED FINANCIAL AID TO STUDENTS. THE SCHOOL INCLUDES KINDERGARTEN THROUGH TWELFTH GRADE LUNCH WITH UNLIMITED SECONDS AND PRESCHOOL THROUGH EIGHTH GRADE STUDENT SUPPLIES WITHIN STANDARD TUITION RATES, WHICH ARE BELOW COBB COUNTY PEER SCHOOLS WITH COMPARABLE PROGRAMS AND FACILITIES. Form 990, Part VI, Line 11B THE DRAFT IS DISTRIBUTED ELECTRONICALLY TO THE BUSINESS OFFICER, HEADMASTER, FINANCE COMITTEE MEMBERS, AND SUBSEQUENTLY BOARD MEMBERS FOR REVIEW. THE FORM IS DISCUSSED AND APPROVED BY THE FINANCE COMMITTEE AND LATER THE GENERAL BOARD BEFORE IT IS FILED. HEADMASTER, FINANCE COMITTEE MEMBERS, AND SUBSEQUENTLY BOARD MEMBERS FOR REVIEW. THE FORM IS DISCUSSED AND APPROVED BY THE FINANCE COMMITTEE AND LATER THE GENERAL BOARD BEFORE IT IS FILED. Form 990, Part VI, Line 12C Members of the board of trustees annually complete a Conflict of Interest Questionnaire which is reviewed by the board chair for compliance with the organization's by-laws for conflicts of interest. The by-laws are followed in the event that a conflict of interest is determined. Form 990, Part VI, Line 15a The executive committee researched benchmarking data for comparable head of school positions and the board of trustees discussed the committees proposal and voted. Form 990, Part VI, Line 19 These are available upon request. Form 990, Part XI, Line 9 ($461,927) Transfer From Related Organization The Murray Arts Center Foundation Inc 1275 Stanley Road Kennesaw GA 30152 261565502 Support GA 501(C)(3) 12 - Type I NA false false true false false false false false false false false false true false true false false false true false