2021-05-17T12:40:37-05:00 2020-06-30 SMITH & HOWARD PC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2019-07-01 580960612 GREATER ATLANTA CHRISTIAN SCHOOLS INC % JOSHUA THOMASON GREA 7702432000 1575 INDIAN TRAIL ROAD NORCROSS GA 300932614 SCOTT HARSH PRESIDENT 7702432000 2021-05-17 true SABRE J LINAHAN P01372980 4048746244 2021-05-17 2019 2022-09-23 18:48:47Z Scott Harsh 1575 INDIAN TRAIL ROAD NORCROSS GA 300932614 48402273 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. 26 20 512 500 5386 3433754 4030988 37241798 37056404 220092 184563 1150596 797155 42046240 42069110 6662757 8065443 0 0 20398901 20376871 0 20346 918306 16525830 15643987 43587488 44106647 -1541248 -2037537 105130761 103495471 29117212 28546096 76013549 74949375 X TO HELP EACH STUDENT GROW AS JESUS DID, IN WISDOM AND STATURE, AND IN FAVOR WITH GOD AND MAN. false false 33372834 8065443 35791764 CURRICULAR PROGRAM - PROVIDED COLLEGE PREPARATORY EDUCATION TO OVER 1,800 STUDENTS FROM PRE-KINDERGARTEN THROUGH THE 12TH GRADE. 5189282 226807 AUXILIARY PROGRAM SERVICES - PROVIDED OUTSTANDING AUXILIARY SERVICES INCLUDING CAFETERIA, TRANSPORTATION, STUDENT BOOKSTORE, AND OTHER NECESSARY SERVICES TO THE ENTIRE STUDENT BODY. 1596704 789163 EXTRACURRICULAR PROGRAM SERVICES - PROVIDED OPPORTUNITIES FOR ALL STUDENTS TO PARTICIPATE IN NUMEROUS EXTRACURRICULAR ACTIVITES INCLUDING ACADEMIC AND ATHLETIC TEAMS, MISSION TRIPS, CLUBS, ETC. 173458 248670 Ethos School 173458 248670 40332278 true true false false false false false false false true true false false false true true false true true false true false false true true false false false true true false false false false true false true false true false false false true true false false false true 218 0 true 512 true true true false false false false true true false false false false false false X 26 20 true false false false false false false true true false false true true true true true true true true false GA X JOSHUA THOMASON 7702432000 1575 INDIAN TRAIL ROAD NORCROSS GA 300932614 X Scott Harsh President 55.0 5.0 X 241515 0 63350 Dr Joshua Thomason Finance Officer 55.0 5.0 X 188797 0 56043 Tim Hardy Associate Athletic Director 55.0 0.0 X 119746 0 66130 Katherine White Vice President of Development 55.0 0.0 X 174760 0 10441 Andy Adams Board Member 1.0 1.0 X 0 0 0 Joe Arnold Board Member 1.0 1.0 X 0 0 0 Michelle Brechbuhl Board Member 1.0 0.0 X 0 0 0 James Combee Chairman Emeritus 1.0 1.0 X 0 0 0 Stephen Eaton Vice Chairman 1.0 1.0 X 0 0 0 William Elrod Board Member 1.0 0.0 X 0 0 0 Lee Freeman Treasurer 1.0 1.0 X 0 0 0 Bart Harper Vice Chairman 1.0 1.0 X 0 0 0 Sherriann Hicks Board Member 1.0 0.0 X 0 0 0 Steve Kester Board Member 1.0 0.0 X 0 0 0 Gary Long Board Member 1.0 0.0 X 0 0 0 William Long Board Member 1.0 1.0 X 0 0 0 Don McLaughlin Board Member 1.0 0.0 X 0 0 0 Fernando Nasmyth Chairman 1.0 1.0 X 0 0 0 Allen Nichols Board Member 1.0 0.0 X 0 0 0 Ned O'Brien Board Member 1.0 0.0 X 0 0 0 Stephen Phillips Board Member 1.0 0.0 X 0 0 0 Russ Reynolds Board Member 1.0 0.0 X 0 0 0 Billy Schroer Board Member 1.0 1.0 X 0 0 0 David Scobey Jr Board Member 1.0 0.0 X 0 0 0 Carrie Shumard Board Member 1.0 0.0 X 0 0 0 Jeff Street Board Member 1.0 1.0 X 0 0 0 Todd Stewart Secretary 1.0 1.0 X 0 0 0 Tom Tabor Board Member 1.0 1.0 X 0 0 0 James Tidwell Board Member 1.0 1.0 X 0 0 0 John Wood Board Member 1.0 1.0 X 0 0 0 724818 0 195964 4 false true false Sage Dining Services 1402 York Road Suite 100 LUTHERVILLE MD 21093 cafeteria services 1445356 Maintenance Services of Georgia 482 Keith Bridge Road STE 106 CUMMING GA 30041 janitorial services 539009 Three-W US Inc 2121 Ave of the Stars suite 2450 LOS ANGELES CA 90067 exchange prog. admin 326400 BrightView Landscape Services Inc PO Box 404083 ATLANTA GA 30384 MAINTENANCE AND LAND 276140 Process Partners LLC 2972 Webb Bridge Road ALPHARETTA GA 30009 Governance Services 170605 6 55272 3975716 94267 4030988 TUITION & FEES 611600 35791764 35791764 EXTRACURRICULAR ACTIVITIES 713990 789163 762613 26550 AUXILIARY SERVICES 722210 226807 226807 ETHOS SCHOOL 611600 248670 248670 37056404 179215 179215 0 0 507823 468803 39020 0 39020 -21164 60184 5165612 5160264 5348 5348 5348 277830 55272 111073 166757 166757 0 0 0 843197 593023 250174 250174 MISCELLANEOUS 900099 341204 341204 341204 42069110 37029854 5386 1002882 0 8065443 8065443 0 0 641985 86070 383775 172140 0 16563701 15120276 1083831 359594 567394 509745 42662 14987 1390131 1305638 45663 38830 1213660 1092248 88932 32480 0 9229 9229 71693 71693 0 20346 20346 0 3249335 3042329 203082 3924 261066 143454 38532 79080 1008651 926109 37297 45245 532609 501936 18318 12355 0 1767002 1765814 719 469 328616 314316 11052 3248 0 271986 232064 11979 27943 577798 561331 9938 6529 0 4595034 4464769 78616 51649 360957 351878 5479 3600 STUDENT ACTIVITY EXPENSE 1178232 1178232 BAD DEBT 640134 640134 MISSION TRIPS 371138 371138 DUES & SUBSCRIPTIONS 166245 101388 27687 37170 254262 198100 47445 8717 44106647 40332278 2856063 918306 X 2586002 8630670 5979674 382132 2052359 999072 32183 81831 0 0 0 0 30 60 408397 415758 858044 787713 150640446 61077969 91732580 89562477 1007290 2220436 132900 132900 0 0 0 0 341302 282422 105130761 103495471 3103274 3683325 0 0 14303442 11866148 0 0 0 0 0 0 10560984 11982534 0 0 1149512 1014089 29117212 28546096 X 73605376 72319028 2408173 2630347 76013549 74949375 105130761 103495471 X -2037537 -119006 -175967 1268336 X false true X true false X 5300146 3252270 3256415 3433754 4030988 19273573 0 0 5300146 3252270 3256415 3433754 4030988 19273573 3096757 16176816 966334 671099 603512 624427 655523 3520895 11723 44120 60993 76491 26550 219877 284772 335558 653192 443448 341204 2058174 25072519 192914686 0.64520 0.75996 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2408173 2268324 934927 1111223 2630347 4128062 924545 593482 2050952 2408173 6122557 1371428 622969 2742954 4128062 12251821 859789 561973 6427080 6122557 13948609 3879655 981983 4594460 12251821 0.25840 0.74160 false true true 4101548 4101548 128519511 47165036 81354475 16387768 13912933 2474835 1631619 1631619 89562477 0 ANNUITY PAYABLE - BRADFORD IV 108852 ANNUITY PAYABLE - LONG 164665 INTEREST RATE SWAP OBLIGATION 740572 1014089 X 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. 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 2020 and 2019, 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, 2017. true true true true true true true false false false false false false false false false true part 1, 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. Central America and the Caribbean Program Services STUDENT MISSION TRIP 196723 East Asia and the Pacific Program Services STUDENT MISSION TRIP 1362 Europe (Including Iceland and Greenland) Program Services STUDENT MISSION TRIP 52958 North America Program Services STUDENT MISSION TRIP 44521 South America Program Services STUDENT MISSION TRIP 65392 360956 360956 false false false false false false X X X X X true JIM ADARE CONSULTING LLC FUNDRAISING false 7024 7024 GA BOOSTER CLUB 144721 144721 92441 SEATS 22246 22246 5 166136 55272 110864 18633 333103 55272 277831 111074 111074 166757 true DISCOUNTS ON TUITION AND FEES 727 3891209 BOOK TUITION DISCOUNT FINANCIAL AID AWARDED BASED ON NEED 458 4174234 BOOK 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 false false Scott Harsh President 241515 12730 51003 305248 Dr Joshua Thomason Finance Officer 188797 6883 49522 245202 Katherine White Vice President of Development 174760 10441 364 185565 Tim Hardy Associate Athletic Director 119746 7633 58832 186211 Schedule J, Part I, Line 1b THE SCHOOL PAYS MONTHLY MEMBERSHIP FEES FOR AN OFFICER TO CONDUCT VARIOUS BUSINESS MATTERS. POLICY REGARDING PAYMENT OR REIMBURSEMENT OF EXPENSES FROM 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. NA N/A 27418 TUITION DISCOUNTS TERESA HARSH SEE SUPPLEMENTAL INFO 62219 COMPENSATION false ALICIA WOOD SEE SUPPLEMENTAL INFO 29751 COMPENSATION false David Eaton SEE SUPPLEMENTAL INFO 84317 COMPENSATION false Jodi Webb SEE SUPPLEMENTAL INFO 24756 COMPENSATION false PART IV, COLUMN (B) TERESA HARSH- SPOUSE OF SCOTT HARSH (PRINCIPAL) ALICIA WOOD - SPOUSE OF JOHN WOOD (BOARD MEMBER) David Eaton - Son of Stephen Eaton (Vice-Chair) JODI WEBB - DAUGHTER OF JAMES TIDWELL (BOARD MEMBER) X 538 Thrift Shop Value X 13 84189 STOCK QUOTES X 1 221 FMV X 1 108 FMV X VARIOUS EVENT EQUIPMENT 5 9211 FMV/Appraisal false true false PART 1, COLUMN (B) THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED FOR EACH TYPE OF PROPERTY. 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 200 students, the school connects students from different countries and cultures in a faith infused curriculum under the Greater Atlanta Christian School banner. PART VI, 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 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. 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. 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. 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. PART XI, LINE 8 Pledges Write-Off Pre-7/1/2019 PART XI, LINE 9 120,942 Change in Value of Interest Rate Swap 31,519 - Change in Value of CRT 1,178,913 + Transfer of Endowment Funds --------------------------- 1,268,336 = GWINNETT RESIDENTIAL RENTAL LLC PO BOX 430 LILBURN GA 30048 202581351 REAL ESTATE GA 193201 913020 GACS NORCROSS HOME RENTALS LLC PO BOX 2877 LILBURN GA 30048 203707478 REAL ESTATE GA 141708 1800255 GACS Community Lighthouse LLC 1575 Indian Trail Road Norcross GA 30093 814453222 Real Estate GA 144791 1311887 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 true false false false false false false false false false true true false false true true