2025-05-01T16:38:25-04:00 2024-05-31 582467226 REDDICK RIGGS HUNTER & COLSON PC POST OFFICE BOX 725 STATESBORO GA 30459 990 2023-06-01 581089003 PINEWOOD CHRISTIAN ACADEMY INC PINE 9127391272 PO BOX 7 BELLVILLE GA 30414 CHARLTON ROGERS VICE PRESIDENT 9127391272 2025-05-01 true PATRICIA H HUNTER CPA P00366295 9127649843 2025-05-01 2023 2025-03-06 01:10:19Z JAMES L OATES III P O BOX 250 REGISTER GA 30452 5663515 false X WWW.GOPCA.ORG X 1970 GA SCHOOL GRADES K-3 THROUGH 12 12 12 126 0 603854 472119 4672529 4903190 18417 54369 150502 214062 5445302 5643740 9500 9900 0 2854836 3053245 0 0 1980012 2178214 4844348 5241359 600954 402381 10447434 11032161 533115 696173 9914319 10335988 SCHOOL GRADES K-3 THROUGH 12 false false 5205903 9900 SCHOOL GRADES K-3 THROUGH 12 5205903 true false false false false false false false false false true false false true true true true false true false false false false false true false false false true false false false false false false false false false false false false false false false false false false true 25 0 false 126 true false false false false false false false false X 12 12 false false false false false false false true true true false false false false false false false false GA X PINEWOOD CHRISTIAN ACADEMY PINEWOOD CHRISTIAN ACADEMY 9127391272 P O BOX 7 BUCK CRAVEY DRIVE BELLVILLE GA 30414 X JAMES L OATES III PRESIDENT 0.50 X X 0 0 0 BRANDON PARKER DIRECTOR 0.50 X X 0 0 0 CHARLTON ROGERS VICE PRESIDE 0.50 X X 0 0 0 GENE EDWARDS TREASURER 0.50 X X 0 0 0 JAMES ROGERS DIRECTOR 0.50 X 0 0 0 PAULA CLAXTON DIRECTOR 0.50 X 0 0 0 JONATHAN DUTTON DIRECTOR 0.50 X 0 0 0 DREW THOMAS DIRECTOR 0.50 X 0 0 0 ANGELA SWINDELL DIRECTOR 0.50 X 0 0 0 ED BRADLEY DIRECTOR 0.50 X 0 0 0 WENDY FRIES DIRECTOR 0.50 X 0 0 0 ANDY WHITEN DIRECTOR 0.50 X 0 0 0 false false false 472119 472119 TUITION AND FEES 4092552 4092552 FOOD SERVICES 382735 382735 BUS REVNUES 159970 159970 ATHLETIC PROGRAM REVENUES 153302 153302 BOOSTER CLUB MEMBER DUES 114631 114631 4903190 54369 20742 33627 58935 6712 52223 52223 20050 13063 6987 6987 OTHER INCOME 147489 147489 FINANCE & MERCHANT CHARGES 7363 7363 154852 5643740 4655999 515622 9900 9900 2797866 2797866 25355 25355 230024 230024 29024 29024 3505 3505 44940 44940 43674 43674 318810 318810 25710 25710 2395 2395 401872 401872 67720 61288 6432 LUNCHROOM EXPENSES 361349 361349 ATHLETIC EXPENSES 356284 356284 MISCELLANEOUS 158655 158655 BUS EXPENSES 108227 108227 256049 256049 5241359 5205903 35456 0 1111124 969256 2175392 1879956 105334 107670 251966 11045486 5355396 5530113 5690090 738792 1229511 786679 903712 10447434 11032161 136650 262143 396465 378986 55044 533115 696173 X 9791084 10212753 123235 123235 9914319 10335988 10447434 11032161 X 402381 19289 -1 X false false X 156022 156022 6392672 2705470 3687202 2642932 1863709 779223 1853860 786217 1067643 5690090 EMPLOYEE RETENTION CREDIT RECEIVABLE 613378 CONSTRUCTION IN PROGRESS 290326 OTHER 8 903712 LEASE PAYABLE 55044 55044 X 5663032 19289 3 19292 5643740 5643740 5241363 4 4 5241359 5241359 SCHEDULE D, PAGE 3, PART X THE ACADEMY IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ACADEMY HAS ALSO BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) AND QUALIFIES FOR DEDUCTION OF CONTRIBUTIONS AS PROVIDED IN SECTION 170(B)(1)(A)(VI). THE YEARS ENDED MAY 31, 2021, 2022, 2023 AND 2024 ARE OPEN FOR POTENTIAL REVIEW AND ADJUSTMENT BY THE INTERNAL REVENUE SERVICE OR THE GEORGIA DEPARTMENT OF REVENUE UNDER THE STATUTE OF LIMITATIONS. THE ACADEMY HAS NO UNRELATED BUSINESS INCOME THAT COULD PRODUCE TAX LIABILITIES UNDER THE INTERNAL REVENUE CODE OR THE LAWS OF THE STATE OF GEORGIA. THEREFORE, NO TAX LIABILITY HAS BEEN REFLECTED IN THE FINANCIAL STATEMENTS. SCHEDULE D, PAGE 4, PART XI, LINE 2D ROUNDING 3 SCHEDULE D, PAGE 4, PART XII, LINE 2D ROUNDING 4 true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 NONDISCRIMATION POLICY IS PUBLISHED IN ALL LOCAL NEWSPAPERS MISCELLENAOUS F 58935 58935 6712 58935 58935 6712 6712 52223 false SCHOLARSHIPS 7 9900 FORM 990, PAGE 6, PART VI, LINE 9 JAMES L. OATES, III P. O. BOX 250 REGISTER, GA 30452 BRANDON PARKER 2822 BUBBA KENNEDY ROAD REIDSVILLE, GA 30453 CHARLTON ROGERS P. O. BOX 941 GLENNVILLE, GA 30427 GENE EDWARDS 6908 MENDES ROAD GLENNVILLE, GA 30427 DREW THOMAS P. O. BOX 1025 GLENNVILLE, GA 30427 ANGELA SWINDELL 3772 ARLIAN BRANNEN RD. GLENNVILLE, GA 30427 ANDY WHITEN 4451 JOHN M. BREWTON RD. GLENNVILLE, GA 30427 FORM 990, PAGE 6, PART VI, LINE 11B COMPLETED FORM 990 IS REVIEWED BY FINANCE COMMITTEE BEFORE BEING FILED. FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS ARE MADE AVAILABLE UPON WRITTEN REQUEST AT THE SCHOOL ADMINISTRATIVE OFFICES DURING REGULAR BUSINESS HOURS. FORM 990, PART XI, LINE 9 ROUNDING 3 ROUNDING -4 TOTAL -1