2018-05-07T12:41:39-05:00 2017-06-30 SMITH & HOWARD PC 271 17TH STREET SUITE 1600 ATLANTA GA 30363 990 2016-07-01 580960612 GREATER ATLANTA CHRISTIAN SCHOOLS INC % JOSHUA THOMASON GREA 7702432000 1575 INDIAN TRAIL ROAD NORCROSS GA 300932614 DR DAVID L FINCHER President 7702432000 2018-05-15 true MARC AZAR P91739349 4048746244 2018-05-15 2016 2022-09-23 18:48:47Z DR DAVID L FINCHER 1575 INDIAN TRAIL ROAD NORCROSS GA 300932614 62935294 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. 28 24 600 500 80148 5300146 3252270 36079085 38258271 186094 51478 1043592 986779 42608917 42548798 4893793 5973444 0 0 19470533 20813070 0 0 527217 15058854 15639947 39423180 42426461 3185737 122337 121273637 114125032 46409836 38700510 74863801 75424522 TO HELP EACH STUDENT GROW AS JESUS DID, IN WISDOM AND STATURE, AND IN FAVOR WITH GOD AND MAN. false false 31114985 5973444 36939116 CURRICULAR PROGRAM - PROVIDED COLLEGE PREPARATORY EDUCATION TO OVER 1,800 STUDENTS FROM PRE-KINDERGARTEN THROUGH THE 12TH GRADE. 6157267 371678 AUXILIARY PROGRAM SERVICES - PROVIDED OUTSTANDING AUXILIARY SERVICES INCLUDING CAFETERIA, TRANSPORTATION, STUDENT BOOKSTORE, AND OTHER NECESSARY SERVICES TO THE ENTIRE STUDENT BODY. 1876213 947477 EXTRACURRICULAR PROGRAM SERVICES - PROVIDED OPPORTUNITIES FOR ALL STUDENTS TO PARTICIPATE IN NUMEROUS EXTRACURRICULAR ACTIVITES INCLUDING ACADEMIC AND ATHLETIC TEAMS, MISSION TRIPS, CLUBS, ETC. 39148465 true true false false false false false false false true true false false false true true false true true false true false false false true false false false true true false false false true true true true true true false false false true true false false false true 186 0 true 600 true true true false false false false true true false false false false X 28 24 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 Andy Adams Board Member 1.0 0.0 X 0 0 0 Joe Arnold Board Member 1.0 1.0 X 0 0 0 Major Boglin Board Member 1.0 0.0 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 Jim Conkel Board Member 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 Jeff Foxworthy 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 Gary Long Board Member 1.0 0.0 X 0 0 0 Bill 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 Joyce Shumard Board Member 1.0 0.0 X 0 0 0 Jeff Street Board Member 1.0 0.0 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 Jim Tidwell Board Member 1.0 1.0 X 0 0 0 John Wood Board Member 1.0 1.0 X 0 0 0 David Fincher President 55.0 5.0 X 274643 0 23739 Joshua Thomason Finance Officer 55.0 5.0 X 142789 0 35562 Bill Burton VP Administration 50.0 0.0 X 105708 0 13328 Scott Harsh Principal 55.0 0.0 X 135743 0 49707 Tim Vick Athletic Director 50.0 0.0 X 123233 0 10735 Katherine White Vice President of Development 55.0 0.0 X 133866 0 15910 915982 0 148981 6 false true false Sage Dining Services 1402 York Road Suite 100 LUTHERVILLE MD 21093 cafeteria services 1556811 Maintenance Services of Georgia 482 Keith Bridge Road STE 106 CUMMING GA 30041 janitorial services 531414 Three-W US Inc 2121 Ave of the Stars suite 2450 LOS ANGELES CA 90067 exchange prog. admin 380800 Kohl Gramigna Associates Architec 1575 Northridge Road ATLANTA GA 30350 ARCHITECTURAL SVCS 427432 BrightView Landscape Services Inc PO Box 404083 ATLANTA GA 30384 MAINTENANCE AND LAND 227539 6 X 105404 3146866 719741 3252270 TUITION & FEES 611600 36939116 36939116 EXTRACURRICULAR ACTIVITIES 713990 947477 902727 44750 AUXILIARY SERVICES 722210 371678 371678 38258271 366983 366983 0 0 363102 351539 11563 0 11563 35398 -23835 18207207 655694 19030584 147822 -823377 507872 -315505 507872 -823377 396660 105404 190151 206509 206509 0 0 0 1099549 666400 433149 433149 MISCELLANEOUS 900099 335558 335558 335558 42548798 38721393 80148 494987 0 5973444 5973444 0 0 604662 109392 325336 169934 0 16970591 16137198 670619 162774 624667 597120 22071 5476 1382769 1323952 25851 32966 1230381 1157821 50211 22349 0 2361 583 1778 83268 10743 72525 0 0 0 3602680 3432120 143302 27258 165088 120332 495 44261 1275305 1206770 15295 53240 437763 399871 37892 0 1611020 1589355 21665 355096 351478 546 3072 0 240554 229292 6223 5039 778343 778343 0 4429555 4429555 296823 296823 STUDENT ACTIVITY EXPENSE 960112 960112 MISSION TRIPS 495510 495510 BANK CHARGES 442544 37466 405078 DUES & SUBSCRIPTIONS 100079 91684 7589 806 363846 197844 165960 42 42426461 39148465 2750779 527217 X 1638595 2682260 468752 6521651 9310374 5666486 355637 749837 0 0 2668 1334 4880 5730 405050 433437 300089 581412 136618512 46168470 83354245 90450042 25081637 6691499 3000 3000 0 0 0 0 348710 338344 121273637 114125032 5798011 4707444 0 0 16412741 15156641 0 0 0 0 0 0 21486907 16965974 89229 51128 2622948 1819323 46409836 38700510 X 62611980 69301965 11563116 5425579 688705 696978 74863801 75424522 121273637 114125032 X 122337 1209893 -587132 -184377 X false true X true false X 2372740 9270139 12529153 5300146 3252270 32724448 0 0 2372740 9270139 12529153 5300146 3252270 32724448 1639982 31084466 621459 636165 889197 966334 671099 3784254 74773 19058 17335 11723 44120 167009 316087 267428 279159 284772 335558 1483004 38158715 181732234 0.81461 0.83559 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 12251821 859789 561973 6427080 6122557 13948609 3879655 981983 4594460 12251821 8573494 10434366 745406 4313845 13948609 2328106 7145129 476467 423272 8573496 3506661 493707 438718 1233544 2328106 0.11380 0.88620 false true true 862779 3161182 4023961 114376488 36484283 77892205 15826320 9684187 6142133 2391743 2391743 90450042 0 ANNUITY PAYABLE - BRADFORD IV 127649 ANNUITY PAYABLE - LONG 188057 INTEREST RATE SWAP OBLIGATION 1503617 1819323 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 2017 and 2016, 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, 2014. 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. Sub-Saharan Africa Program Services STUDENT MISSION TRIP 2046 East Asia and the Pacific Program Services STUDENT MISSION TRIP 30111 Central America and the Caribbean Program Services STUDENT MISSION TRIP 208983 Europe (Including Iceland and Greenland) Program Services STUDENT MISSION TRIP 58280 North America Program Services STUDENT MISSION TRIP 71844 South America Program Services STUDENT MISSION TRIP 64246 435510 435510 false false false false false false Coxe curry Associates campaign fees false Booster Club 220305 220305 133191 Seats 59462 59462 922 9 222297 105404 116893 56038 502064 105404 396660 190151 190151 206509 true DISCOUNTS ON TUITION AND FEES 504 3239011 BOOK TUITION DISCOUNT FINANCIAL AID AWARDED BASED ON NEED 343 2734433 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 David Fincher President 274643 0 0 0 0 0 14292 0 9852 0 298787 0 0 0 Joshua Thomason Finance Officer 142789 0 0 0 0 0 5283 0 30693 0 178765 0 0 0 Scott Harsh Principal 135743 0 0 0 0 0 7215 0 42936 0 185894 0 0 0 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. Tim Vick HIGHEST COMPENSATED EMPLOYEE SEE PREVIOUS PAGE X 1334 1334 false true true 1334 NA N/A 29042 Tuition Discounts MATTHEW FINCHER SEE SUPPLEMENTAL INFO 83016 COMPENSATION false Kim Osborne SEE SUPPLEMENTAL INFO 54962 COMPENSATION false TERESA HARSH SEE SUPPLEMENTAL INFO 83229 COMPENSATION false ALICIA WOOD SEE SUPPLEMENTAL INFO 61721 COMPENSATION false David Eaton SEE SUPPLEMENTAL INFO 70161 COMPENSATION false Part II, column (C) The organization loaned an interested persons $1,334. They will reimburse the organization before the next fiscal year end. PART IV, COLUMN (B) MATTHEW FINCHER - FAMILY MEMBER OF DAVID L. FINCHER (PRESIDENT) Kim Osborne - Family Member of David L. Fincher (President) TERESA HARSH- SPOUSE OF SCOTT HARSH (PRINCIPAL) ALICIA WOOD - SPOUSE OF JOHN WOOD (BOARD MEMBER) David Eaton - Son of Stephen Eaton (Vice-Chair) X 391 Thift Shop Value X 25 496376 STOCK QUOTES X 1 50000 Quote X Building Materials 4 167874 FMV-Online Quotes X Travel Vouchers 4 5100 FMV-Online Quotes false true false PART 1, COLUMN (B) THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED FOR EACH TYPE OF PROPERTY. PART VI, LINE 2 JAMES E COMBEE (DIRECTOR) AND BART HARPER (DIRECTOR)- FAMILY & BUSINESS RELATIONSHIP JAMES E COMBEE (DIRECTOR) AND TOM TABOR (DIRECTOR) - FAMILY & BUSINESS RELATIONSHIP TODD STEWART (DIRECTOR) AND JAMES J TIDWELL (DIRECTOR) - FAMILY RELATIONSHIP BART HARPER (DIRECTOR) & TOM TABOR (DIRECTOR) - FAMILY & BUSINESS RELATIONSHIP JAMES E COMBEE (DIRECTOR) AND ALLEN NICHOLS (DIRECTOR) - BUSINESS RELATIONSHIP BART HARPER (DIRECTOR) AND ALLEN NICHOLS (DIRECTOR) - BUSINESS RELATIONSHIP TOM TABOR (DIRECTOR) AND ALLEN NICHOLS (DIRECTOR) - BUSINESS RELATIONSHIP GARY LONG (DIRECTOR) AND WILLIAM J LONG (DIRECTOR) - FAMILY RELATIONSHIP WILLIAM J LONG (DIRECTOR) AND NED O'BRIEN (DIRECTOR) - FAMILY RELATIONSHIP GARY LONG (DIRECTOR) AND NED O'BRIEN (DIRECTOR) - FAMILY RELATIONSHIP CARRIE SHUMARD (DIRECTOR) AND JOYCE SHUMARD (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 -587,132 - Pledges Write-Off Pre-7/1/2016 PART XI, LINE 9 788,948 Change in Value of Interest Rate Swap 31,324 - Change in Value of CRT 942,001 - Transfer of Endowment Funds -------------------------- -184,377 = GWINNETT RESIDENTIAL RENTAL LLC PO BOX 430 LILBURN GA 30048 202581351 REAL ESTATE GA 117595 1144515 GACS NORCROSS HOME RENTALS LLC PO BOX 2877 LILBURN GA 30048 203707478 REAL ESTATE GA -68199 1473795 GACS Community Lighthouse LLC 1575 Indian Trail Road Norcross GA 30093 814453222 Real Estate GA -161 749889 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 true false false false false false false false false true true false true true true