2025-05-09T15:55:21-04:00 2024-06-30 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 2100 ATLANTA GA 30363 990 2023-07-01 582273158 Mt Paran Christian School Inc % KEVIN SMITH MTPA 7705780182 1275 Stanley Rd NW Kennesaw GA 30152 DR MATT KERLIN Head of School 7705780182 2025-05-15 true true SABRE J LINAHAN P01372980 4048746244 2025-05-15 2023 2025-03-06 01:10:19Z Kevin Smith 1275 Stanley Rd NW Kennesaw GA 30152 35693956 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 10 394 90 0 1650820 2090562 28162577 30451626 -132692 580375 304066 473672 29984771 33596235 3159610 3505497 0 0 16916272 18823324 0 0 799330 9752391 9560822 29828273 31889643 156498 1706592 55279877 58210084 14106099 14781643 41173778 43428441 X MOUNT PARAN CHRISTIAN SCHOOL, INC. IS AN INDEPENDENT COEDUCATIONAL CHRISTIAN COLLEGE PREPARATORY DAY SCHOOL SERVING STUDENTS PK-12. THE MISSION STATEMENT OF THE SCHOOL IS AS FOLLOWS: "PROVIDING ACADEMIC EXCELLENCE IN A CHRIST-CENTERED ENVIRONMENT, MOUNT PARAN CHRISTIAN SCHOOL UNITES WITH HOME AND CHURCH TO PREPARE SERVANT-LEADERS TO HONOR GOD, LOVE OTHERS, AND WALK IN TRUTH." false false 26230838 3505497 30782893 PRESCHOOL, ELEMENTARY, AND SECONDARY CHRISTIAN EDUCATION 1,312 ENROLLMENT ON A 68-ACRE CAMPUS IN THE YEAR ENDED JUNE 30,2024 WITH 30% 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. 26230838 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 true false false false false false false false true false false false true 119 0 true 394 true false false false false false true true false false false false false false X 11 10 false false false false false false false true true false false true true true true true true true false false GA X KEVIN SMITH 7705780182 1275 STANLEY ROAD NW Kennesaw GA 30152 X Dr Tim Wiens FORMER HEADMASTER 0.0 0.0 X 276927 0 12064 Tawanna Rusk Asst. Head of School 55.0 0.0 X 170363 0 17683 KELLY SWANSON Dean of Academics 55.0 0.0 X 116202 0 37636 Dr David Tilley INTERIM HOS 40.0 0.5 X 142819 0 4234 MITCH JORDAN ATHLETIC DIRECTOR 55.0 0.0 X 133583 0 10165 Julie Ray CFO UNTIL JUNE 24' 40.0 1.0 X 124541 0 14634 STEPHANIE DUNN Director of Admissions 50.0 0.0 X 107708 0 23199 STEVEN KYLE Assistant HOS for CHRISTIAN 55.0 0.0 X 104319 0 19212 JOE CORDERO Director of IT 55.0 0.0 X 103027 0 18068 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 Vice-Chair 2.0 0.0 X 0 0 0 LISSETTE RIVERA-PAULEY Trustee 2.0 0.0 X 0 0 0 Jeremy Abernathy Trustee 2.0 0.0 X 0 0 0 DR MATT KERLIN HEAD OF SCHOOL FROM JUNE 24' 0.0 0.0 X 0 0 0 KEVIN SMITH CFO FROM JUNE 24' 0.0 0.0 X 0 0 0 1279489 0 156895 10 true true false SAGE DINING SERVICES 1 Whitefield Dr SE MABLETON GA 30126 DINING SERVICES 660371 Chesley Brown International 1190 Winchester Pkwy SE 100 SMYRNA GA 30080 Security 258535 Ragan Enterprises Inc 55 Hamby Dr SE MARIETTA GA 30067 Electrical 181890 Cleanstar National INC 540 COLLINS RD MARIETTA GA 30066 janitorial 158517 CarterBaldwin Inc 100 KIMBALL PL ALPHARETTA GA 30009 CONSULTANTS 107855 6 42900 2047662 16656 2090562 TUITION AND FEES 28390148 28390148 STUDENT ACTIVITIES AND PROGRAMS 1082067 1082067 AUXILIARY INCOME 979411 979411 30451626 470571 470571 0 0 53281 21159 32122 0 32122 32122 1693578 1583774 109804 109804 109804 179045 42900 89686 89359 89359 0 0 0 424026 403102 20924 20924 OTHER INCOME 331267 331267 331267 33596235 30782893 722780 0 3505497 3505497 0 0 574002 345951 167035 61016 0 15405109 13324941 1786080 294088 432624 377630 46999 7995 1332063 1146338 155779 29946 1079526 925584 129424 24518 0 77751 77751 0 0 0 51157 51157 0 97713 64828 18218 14667 120968 60038 41740 19190 1299736 780857 517983 896 0 2141927 1011623 1075378 54926 220176 36084 180114 3978 0 120987 95101 23191 2695 0 0 2130543 1791745 233401 105397 322558 274143 32319 16096 DINING SERVICE 1197160 1077444 119716 0 PROGRAM/ACADEMIC EXPENSES 835317 727800 61630 45887 ATHLETICS 440753 440753 CAMPUS ACTIVITIES 154729 69705 58290 26734 349347 174776 83270 91301 31889643 26230838 4859475 799330 X 12264684 13839296 114097 161333 136254 96059 1345998 1592815 0 0 0 0 0 0 0 0 743444 724146 55779899 21070301 34636819 34709598 5858414 6816161 180167 270676 0 0 0 0 0 0 55279877 58210084 1051346 2160726 0 0 13054753 12620917 0 0 0 0 0 0 0 0 0 0 0 0 14106099 14781643 X 39353496 41445003 1820282 1983438 41173778 43428441 55279877 58210084 X 1706592 834296 171505 -457730 X false true X true false X 6007905 4910439 1805756 1650820 2090562 16465482 0 0 6007905 4910439 1805756 1650820 2090562 16465482 4411454 12054028 264888 199746 331440 333807 523852 1653733 28835 103322 161757 135681 89359 518954 0 18638169 131016150 0.64674 0.72471 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1368814 3600 204743 9110 1568047 1168530 45504 154780 1368814 1335341 68781 -235592 1168530 1083203 23870 228268 1335341 846418 205126 31659 1083203 0.00000 1.00000 0.00000 false false 5013754 5013754 40895946 14140876 26755070 8675020 6929425 1745595 1195179 1195179 34709598 0 0 X Schedule D, Part V 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. The Katy Rogers Endowed Scholarship Fund is awarded to a K-12 student who has demonstrated financial need, according to the organization's standard process, and requires Directed Studies services at Mount Paran Christian School. 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, 2021. 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 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 177935 17500 160435 26248 10000 20465 3675 12794 GOLF TOURNAMENT 44010 25400 18610 9626 6878 0 221945 42900 179045 26248 19626 20465 3675 19672 89686 89359 true Financial Aid 219 1067487 Book TUITION CREDIT Tuition Discounts 221 2438010 Book TUITION CREDIT 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 true true false false false false false true false Dr Tim Wiens FORMER HEADMASTER 92952 183975 3548 8718 289193 29862 Tawanna Rusk Asst. Head of School 170255 108 0 7000 11277 188640 KELLY SWANSON Dean of Academics 116094 108 0 0 38041 154243 PART I, Line 1B All employees received a grossed up $100 Christmas bonus. PART I, LINE 4A DR. WIENS RECEIVED A SEVERANCE PAYMENT DURING THE REPORTING YEAR OF $146,063. THIS AMOUNT IS INCLUDED IN THE FIGURE ON PART II, LINE 1, COLUMN B.III OF SCHEDULE J. PART I, LINE 4B UNDER INTERNAL REVENUE CODE SECTION 457(F), DR. TIMOTHY WIENS RECEIVED RECEIPT OF THE VESTED DEFERRED COMPENSATION TOTALING $29,862 DURING THE REPORTING YEAR. THIS AMOUNT IS INCLUDED IN THE FIGURE ON PART II, LINE 1, COLUMN F OF SCHEDULE J. PART I, 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 21200 FINANCIAL AID TUITION ASSISTANCE SUBSTANTIAL CONTRIBUTOR INDEPENDENT CONTRACTOR 1231581 CAFETERIA SERVICES false Form 990, Part III, Line 4a COLLEGE ACCEPTANCES HAVE INCLUDED BAYLOR, DUKE, EMORY, FURMAN, GEORGIA TECH, NOTRE DAME, UGA, VIRGINIA, WASHINGTON, AND WAKE FOREST. 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 ATHLETICS PROGRAM WON THE GADA DIRECTOR'S CUP FOR BEST ATHLETICS PROGRAM WHICH HAS ACHIEVED STATE CHAMPIONSHIPS INCLUDING FOOTBALL, BASKETBALL, TENNIS, VOLLEYBALL, GOLF, SWIM, TRACK, SOFTBALL, BASEBALL, AND 12 CONSECUTIVE YEARS OF COMPETITION CHEER. 18% 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, Head of School, 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 ($457,730) 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 false false false false false false false false false false true false true false false false true false