2016-05-13T15:00:32-05:00 2015-06-30 SMITH & HOWARD PC 271 17TH STREET SUITE 1600 ATLANTA GA 30363 990 2014-07-01 580960612 GREATER ATLANTA CHRISTIAN SCHOOLS INC % JOSHUA THOMASON GREA 7702432000 1575 INDIAN TRAIL ROAD NORCROSS GA 300932614 DR DAVID L FINCHER PRESIDENT 4048746244 2016-05-15 true MARC AZAR P00746804 4048746244 2016-05-15 2014 2016-08-17 19:52:53Z DR DAVID L FINCHER 1575 INDIAN TRAIL ROAD NORCROSS GA 300932614 71244957 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 18 535 500 63460 9270139 12529153 32810702 35026539 267354 460008 1041986 1152733 43390181 49168433 3382127 3982645 0 0 17063236 17981042 0 0 907841 13802770 14722623 34248133 36686310 9142048 12482123 109445185 113606956 39732999 41135854 69712186 72471102 TO HELP EACH STUDENT GROW AS JESUS DID, IN WISDOM AND STATURE, AND IN FAVOR WITH GOD AND MAN. false false 25625540 3982645 33888981 CURRICULAR PROGRAM - PROVIDED COLLEGE PREPARATORY EDUCATION TO over 1,800 STUDENTS FROM PRE-KINDERGARTEN THROUGH THE 12TH GRADE. 5828766 304556 Auxiliary Program Services - Provided outstanding auxiliary services including cafeteria, transportation, student bookstore, and other necessary services to the entire student body. 1851534 833002 Extracurricular Program Services - Provided opportunities for all students to participate in numerous extracurricular activites including academic and athletic teams, mission trips, clubs, etc. 33305840 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 true true true true true true false false false true true false false false true 131 0 true 535 true true true false false false false true true false false false false X 28 18 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 Deborah Akindele 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 1.0 1.0 X 0 0 0 Jim Conkel Board Member 1.0 1.0 X 0 0 0 Stephen Eaton Secretary 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 Board Member 1.0 1.0 X 0 0 0 Bart Harper Board Member 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 Bob McMahan Board Member 1.0 1.0 X 0 0 0 Fernando Nasmyth Board Member 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 Josh Osborne 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 1.0 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 Todd Stewart Vice-Chairman 1.0 1.0 X 0 0 0 Tom Tabor Board Member 1.0 1.0 X 0 0 0 Jim Tidwell Treasurer 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 252330 0 21999 Joshua Thomason Finance Officer 55.0 5.0 X 119020 0 25166 Bill Burton VP Administration 50.0 0.0 X 127886 0 15904 Scott Harsh Principal 55.0 0.0 X 128385 0 49712 Tim Vick Athletic Director 50.0 0.0 X 122324 0 10402 Misty Overman VP of learning initiatives 50.0 0.0 X 111397 0 17924 861342 0 141107 6 false true false Sage Dining Services 1402 York Road Suite 100 LUTHERVILLE MD 21093 cafeteria services 1572866 Corporate SteamX Inc PO Box 2010 CUMMING GA 30028 janitorial services 404366 Three-W US Inc 2121 Ave of the Stars suite 2450 LOS ANGELES CA 90067 exchange prog. admin 291010 Kohl Gramigna Associates Architec 1575 Northridge Road ATLANTA GA 30350 ARCHITECTURAL SVCS 284302 Valley Crest Landscape Maintenance PO Box 404083 ATLANTA GA 30384 MAINTENANCE AND LAND 195756 8 X 110340 12418813 315284 12529153 TUITION & FEES 611600 33888981 33888981 EXTRACURRICULAR ACTIVITIES 713990 833002 791197 41805 AUXILIARY SERVICES 722210 304556 304556 35026539 597120 597120 0 0 362657 274615 88042 0 88042 21655 66387 20651944 300 20789356 -137412 300 -137112 -137112 540227 110340 238230 301997 301997 0 1257858 774323 483535 483535 MISCELLANEOUS 900099 279159 279159 279159 49168433 35468269 63460 1107551 0 3982645 3982645 0 0 606631 136981 307608 162042 0 14624913 13669755 697885 257273 609967 563947 34914 11106 1050308 962194 53992 34122 1089223 1003557 54214 31452 0 20593 6259 13671 663 83367 5032 78328 7 0 0 0 3032918 2850853 81445 100620 427864 281094 43731 103039 1170981 1031682 30738 108561 481854 418851 61431 1572 0 1285243 1267603 17424 216 323646 307675 4772 11199 0 201958 119231 63925 18802 830276 806613 14281 9382 0 4017053 3904097 68170 44786 285043 277780 4383 2880 STUDENT ACTIVITY EXPENSE 880053 880053 MISSION TRIPS 515096 515096 BANK CHARGES 462947 33246 429701 DUES & SUBSCRIPTIONS 126171 102353 13811 10007 577560 179243 398205 112 36686310 33305840 2472629 907841 X 1879361 1162586 1260084 220495 5586465 10499728 467534 438633 0 0 0 3170 4380 4680 398409 410550 428515 335107 115519275 39896538 70926860 75622737 28109268 24530544 3000 3000 0 0 0 0 381309 375726 109445185 113606956 3296528 7651079 0 0 16313995 15690896 0 0 0 0 0 0 15135495 13457221 158470 126208 4828511 4210450 39732999 41135854 X 61138692 58522493 7819121 13330000 754373 618609 69712186 72471102 109445185 113606956 X 12482123 -475311 -9247896 X false true X true false X 4185386 2671484 2372740 9270139 12529153 31028902 0 0 4185386 2671484 2372740 9270139 12529153 31028902 33444 30995458 365248 747882 621459 636165 889197 3259951 37370 34016 74773 19058 17335 182552 230188 263546 316087 267428 279159 1356408 35827813 168447148 0.86512 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8573494 10434366 745406 4313845 13948609 2328106 7145129 476467 423272 8573496 3506661 493707 438718 1233544 2328106 4251736 1528418 412034 1861459 3506661 6334811 3696850 367652 5412273 4251736 0.04560 0.95440 false true true 319517 3004902 3324419 91299773 29010460 62289313 13113502 10886079 2227424 7781581 7781581 75622737 0 ANNUITY PAYABLE - BRADFORD I 0 ANNUITY PAYABLE - BRADFORD II 0 ANNUITY PAYABLE - BRADFORD III 0 ANNUITY PAYABLE - BRADFORD IV 140634 ANNUITY PAYABLE - LONG 203720 INTEREST RATE SWAP OBLIGATION 2366096 UNFUNDED PROJECTED BENEFIT OBL 1500000 4210450 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 an organization 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 and NHR are allowed to be reported in conjunction with activities of GACS for tax reporting purposes. During 2015 and 2014, all the activities of GRR and NHR 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, 2012. 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 62307 East Asia and the Pacific Program Services STUDENT MISSION TRIP 47562 Central America and the Caribbean Program Services STUDENT MISSION TRIP 155132 Europe (Including Iceland and Greenland) Program Services STUDENT MISSION TRIP 69217 North America Program Services STUDENT MISSION TRIP 89088 South America Program Services STUDENT MISSION TRIP 53844 477150 477150 false false false false false false Coxe curry Associates campaign fees false booster club 248595 248595 152802 holiday fundrsr 99417 99417 24966 9 302555 110340 192215 60462 650567 110340 540227 238230 238230 301997 true DISCOUNTS ON TUITION AND FEES 390 2570094 BOOK TUITION DISCOUNT FINANCIAL AID AWARDED BASED ON NEED 191 1412549 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 false true false false false false false false false David Fincher President 252330 0 0 0 0 0 12932 0 9445 0 274707 0 0 0 Scott Harsh Principal 128385 0 0 0 0 0 6847 0 43242 0 178474 0 0 0 BENEFITS PROVIDED TO AN OFFICER, DIRECTOR, TRUSTEE OR KEY EMPLOYEE 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. SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN DAVID L FINCHER, PRESIDENT OF GREATER ATLANTA CHRISTIAN SCHOOLS, INC. AND THE RELATED ORGANIZATION GREATER ATLANTA CHRISTIAN FOUNDATION, INC., PARTICIPATES IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN THROUGH GREATER ATLANTA CHRISTIAN SCHOOLS, INC. DURING 2007, THE GREATER ATLANTA CHRISTIAN SCHOOLS, INC. BOARD APPROVED A DEFERRED COMPENSATION PLAN FOR THE BENEFIT OF DR. FINCHER. DR. FINCHER WILL VEST IN THE PLAN UPON INVOLUNTARY SEPARATION FROM SERVICE OR ATTAINING AGE 65. THE PAYOUT FOR THE DEFERRED COMPENSATION PLAN IS A LUMP SUM AMOUNT OF $1,500,000. DR. FINCHER WILL RECEIVE THE PAYMENT UNDER THE FOLLOWING CONDITIONS: - ATTAINING AGE 65 AND STILL EMPLOYED AT THE SCHOOL - TERMINATION WITHOUT CAUSE - PERMANENTLY DISABLED, ONCE REACHING AGE 65 - UPON DEATH, HIS HEIRS ARE ENTITLED TO THE PAYMENT WHEN HE WOULD HAVE REACHED 65 YEARS OF AGE. THE SCHOOL HAS A LIFE INSURANCE POLICY ON DR. FINCHER TO PAY HIS HEIRS; THE POLICY CANCELS WHEN DR. FINCHER REACHES AGE 65. THE AMOUNT OF BENEFIT ACCRUED IN THE TAX YEAR WAS $52,263. THE PLAN IS CURRENTENTLY UNFUNDED AND THE PRESENT VALUE AS OF JUNE 30, 2015 WAS $1,500,000. Scott Harsh Highest Compensated SEE PREVIOUS PAGE X 1585 1585 false true true Tim Vick Highest Compensated SEE PREVIOUS PAGE X 1585 1585 false true true 3170 NA N/A 93139 TUITION DISCT. DATA SUPPLIES INC SEE SUPPLEMENTAL INFO 460635 SUPPLIES false WALL TECHNOLOGIES COMPANY INC SEE SUPPLEMENTAL INFO 427220 CONSTRUCTION SERVICES false MATTHEW FINCHER SEE SUPPLEMENTAL INFO 76591 COMPENSATION false Kim Osborne SEE SUPPLEMENTAL INFO 50798 COMPENSATION false TERESA HARSH SEE SUPPLEMENTAL INFO 37453 COMPENSATION false ALICIA WOOD SEE SUPPLEMENTAL INFO 60617 COMPENSATION false KELLIE BECK SEE SUPPLEMENTAL INFO 40510 COMPENSATION false Part II, column (C) The organization loaned two interested persons $1,585 each. They will reimburse the organization before the next fiscal year end. PART IV, COLUMN (B) DATA SUPPLIES INC. - ENTITY MORE THAN 35% OWNED BY (1) JAMES COMBEE (DIRECTOR), (2) BART HARPER (DIRECTOR) AND (3) TOM TABOR (DIRECTOR) WALL TECHNOLOGIES COMPANY, INC - ENTITY OWNED MORE THAN 35% BY JIM CONKEL (DIRECTOR) MATTHEW FINCHER - FAMILY MEMBER OF DAVID L. FINCHER (PRESIDENT) Kim Osborne - Family Member of David L. Fincher (President) KELLIE BECK - FAMILY MEMBER OF ALLEN NICHOLS (BOARD MEMBER) ALICIA WOOD - SPOUSE OF JOHN WOOD (BOARD MEMBER) TERESA HARSH- SPOUSE OF SCOTT HARSH (PRINCIPAL) X 402 FMV X 1 3384 X 17 235055 STOCK QUOTES X 2 1600 FMV X Building Materials 3 71936 FMV-Online Quotes X OTHER 5 2906 FMV-Online Quotes 0 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 9 368,386 Change in value of interest Rate swap 103,502 + Change in value of CRT 1,588,547 - Bad Debt from prior pledges 8,131,237 - Transfer of funds to related organization -------------------------- -9,247,896 = GWINNETT RESIDENTIAL RENTAL LLC PO BOX 430 LILBURN GA 30048 202581351 REAL ESTATE GA 53380 1037007 GACS NORCROSS HOME RENTALS LLC PO BOX 2877 LILBURN GA 30048 203707478 REAL ESTATE GA 1487 857248 GACS GREATER ATLANTA CHRISTIAN FOUNDATION INC 1575 INDIAN TRAIL ROAD NORCROSS GA 30093 202178473 INVESTING GA 501(C)(3) 11 - TYPE 1 false Central Africa School of Excellence Inc 1575 Indian Trail Road Norcross GA 30093 471230312 education RW 501(C)(3) 2 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