GRACE CHRISTIAN ACADEMY OF LEIPERS FORK: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: GRACE CHRISTIAN ACADEMY OF LEIPERS FORK (EIN 26-3284392)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-05-15
IRS object ID: 201341359349303764
Schema version: 2012v2.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule E
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-05-15T09:00:25-07:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ZEAL FINANCIAL SERVICES	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 3547	AddressLine1
City	BRENTWOOD	City
State	TN	State
ZIP Code	37024	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	263284392	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	GRACE CHRISTIAN ACADEMY OF LEIPERS FORK	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	GRAC	NameControl
Phone	6155913017	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3279 SOUTHALL ROAD	AddressLine1
City	FRANKLIN	City
State	TN	State
ZIP Code	37064	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	ROBBIE MASON	Name
Title	CHAIRMAN	Title
Phone	6155913017	Phone
Date Signed	2013-05-13	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	CARL E RILEY	Name
Phone	6153737994	Phone
Date Prepared	2013-05-15	DatePrepared
Self Employed	X	SelfEmployed

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	TIM FISH	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	5557 PARKER BRANCH RD	AddressLine1
City	FRANKLIN	City
State	TN	State
ZIP Code	37064	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	1082030	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	gcalions.com	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2009	YearFormation
State Legal Domicile	TN	StateLegalDomicile
Activity Or Mission Description	Education Assist Christian families in educating their children	ActivityOrMissionDescription
Nbr Voting Members Governing Body	4	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	4	NbrIndependentVotingMembers
Total Nbr Employees	34	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	70745	ContributionsGrantsPriorYear
Contributions Grants Current Year	206756	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	607228	ProgramServiceRevenuePriorYear
Program Service Revenue CY	875274	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	677973	TotalRevenuePriorYear
Total Revenue Current Year	1082030	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	523955	SalariesEtcPriorYear
Salaries Etc Current Year	683165	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	29042	TotalFundrsngExpCurrentYear
Other Expense Prior Year	113410	OtherExpensePriorYear
Other Expenses Current Year	389417	OtherExpensesCurrentYear
Total Expenses Prior Year	637365	TotalExpensesPriorYear
Total Expenses Current Year	1072582	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	40608	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	9448	RevenuesLessExpensesCY
Total Assets BOY	60330	TotalAssetsBOY
Total Assets EOY	44357	TotalAssetsEOY
Total Liabilities EOY	0	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	60330	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	44357	NetAssetsOrFundBalancesEOY
Mission Description	Education	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	942644	Expense
Revenue	875274	Revenue
Description	ASSIST CHRISTIAN FAMILIIES IN EDUCATING THEIR CHILDREN	Description
Total Program Service Expense	942644	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	true	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	34	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	4	NbrVotingGoverningBodyMembers
Number Independent Voting Members	4	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Own Website	X	OwnWebsite

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	ROBBIE MASON	NamePerson
Telephone Number	6155913017	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	7376 COCHRAN ROAD	AddressLine1
City	LYLES	City
State	TN	State
ZIP Code	37098	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (4 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
ROBBIE MASON
Chairman	50.00	X	99000	0	0
TIM FISH
Treasurer	10.00	X	0	0	0
JIM STERLING
Secretary	10.00	X	0	0	0
JOHN CAMPBELL
Vice-Chairman	0.00	X	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	99000	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Fundraising Events	122229	FundraisingEvents
All Other Contributions	84527	AllOtherContributions
Total Contributions	206756	TotalContributions

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	875274	TotalRevenueColumn

Field	Value	IRS element (for citing)
Total Program Service Revenue	875274	TotalProgramServiceRevenue
Cntrbtns Rprtd Fundraising Events	122229	CntrbtnsRprtdFundraisingEvents

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1082030	TotalRevenueColumn
Related Or Exempt Function Income	875274	RelatedOrExemptFunctionIncome

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	99000	Total
Program Services	99000	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	511283	Total
Program Services	511283	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	72882	Total
Program Services	72882	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	527	Total
Program Services	0	ProgramServices
Management And General	527	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	205	Total
Program Services	0	ProgramServices
Management And General	205	ManagementAndGeneral
Fundraising	0	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	15804	Total
Program Services	0	ProgramServices
Management And General	15804	ManagementAndGeneral
Fundraising	0	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	10772	Total
Program Services	10772	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	40763	Total
Program Services	0	ProgramServices
Management And General	40763	ManagementAndGeneral
Fundraising	0	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	203	Total
Program Services	0	ProgramServices
Management And General	203	ManagementAndGeneral
Fundraising	0	Fundraising

Other Expenses OtherExpenses (3 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
Furniture & Equipment	56541	56541	0	0
Auction Expense	29042	0	0	29042
Bank Charges	762	0	762	0

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	234798	Total
Program Services	192166	ProgramServices
Management And General	42632	ManagementAndGeneral
Fundraising	0	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1072582	Total
Program Services	942644	ProgramServices
Management And General	100896	ManagementAndGeneral
Fundraising	29042	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	60330	BOY
EOY	44357	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	60330	BOY
EOY	44357	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	60330	BOY
EOY	44357	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	60330	BOY
EOY	44357	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	60330	BOY
EOY	44357	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	9448	ReconcilationRevenueExpenses
Reconcilation Prior Adjustment	-25421	ReconcilationPriorAdjustment
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii
Public Support Total170	0	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Total	0	Total

Field	Value	IRS element (for citing)
Public Support Pertcentage170	0	PublicSupportPertcentage170
Public Support Total509	0	PublicSupportTotal509
Public Support Percentage509	0	PublicSupportPercentage509
Investment Income Percentage	0	InvestmentIncomePercentage

Schedule D IRS990ScheduleD

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	true	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	true	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	true	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	true	MaintRacialCompositionRecords
Maint Scholarships Records	true	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	true	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	true	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	false	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	false	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	false	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	false	DiscriminateRaceScholarships
Discriminate Race Educ Policies	false	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	false	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	false	DiscriminateRaceOtherActy
Government Financial Aid Received	false	GovernmentFinancialAidReceived
Government Financial Aid Revoked	false	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	true	ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII

Field	Value	IRS element (for citing)
Identifier	Line 3	Identifier
Explanation	GRACE ACADEMY PUBLICIZES ITS NONDISCRIMINATORY POLICIES ON ITS WEBSITE UNDER GENERAL POLICIES FOR ADMISSION.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI, Line 11b	Form 990 is reviewed at next Board meeting
Pt VI, Line 12c	Disclosures are reviewed at least annually to ensure compliance
Pt VI, Line 15a	Compensation analysis for comparable entities is used
Pt VI, Line 19	Available upon request
Pt XI	Prior Period Adjustment
Pt VI, Line 15b	Compensation analysis for comparable entities is used
Form 990EZ, Part II, Line 24	FURNITURE & EQUIPMENT
Form 990, Part IX, Line 24f	GIFTS 2126. 0. 2126. 0. JANITORIAL 814. 0. 814. 0. MISCELLANEOUS 3386. 0. 3386. 0. POSTAGE 549. 0. 549. 0. TELEPHONE 760. 0. 760. 0. MARKETING & ADVERTISING 1960. 0. 1960. 0. PROGRAM EXPENSES 192166. 192166. 0. 0. ACCREDITATION EXPENSE 8771. 0. 8771. 0. CONFERENCES/MEETINGS 3733. 0. 3733. 0. DEVELOPMENT EXPENSES 9125. 0. 9125. 0. TEACHER RECRUITMENT 11408. 0. 11408. 0.