GRACE CHRISTIAN ACADEMY OF LEIPERS FORK: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: GRACE CHRISTIAN ACADEMY OF LEIPERS FORK (EIN 26-3284392)
Tax period: 2011-01-01 to 2011-12-31
Filed: 2012-05-15
IRS object ID: 201241369349303499
Schema version: 2011v1.2
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	2012-05-15T10:23:36-07:00	Timestamp
Tax Period End Date	2011-12-31	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	2011-01-01	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	TIM FISH	Name
Title	PRESIDENT	Title
Phone	6155913017	Phone
Date Signed	2012-05-14	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	CARL E RILEY	Name
Phone	6153737994	Phone
Date Prepared	2012-05-15	DatePrepared
Self Employed	X	SelfEmployed

Field	Value	IRS element (for citing)
Tax Year	2011	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	677973	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	23	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	28628	ContributionsGrantsPriorYear
Contributions Grants Current Year	70745	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	317151	ProgramServiceRevenuePriorYear
Program Service Revenue CY	607228	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	345779	TotalRevenuePriorYear
Total Revenue Current Year	677973	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	223747	SalariesEtcPriorYear
Salaries Etc Current Year	523955	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	1267	TotalFundrsngExpCurrentYear
Other Expense Prior Year	52486	OtherExpensePriorYear
Other Expenses Current Year	113410	OtherExpensesCurrentYear
Total Expenses Prior Year	276233	TotalExpensesPriorYear
Total Expenses Current Year	637365	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	69546	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	40608	RevenuesLessExpensesCY
Total Assets BOY	77505	TotalAssetsBOY
Total Assets EOY	60330	TotalAssetsEOY
Total Liabilities BOY	10000	TotalLiabilitiesBOY
Total Liabilities EOY	0	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	67505	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	60330	NetAssetsOrFundBalancesEOY
Mission Description	Education	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	591487	Expense
Revenue	607228	Revenue
Description	ASSIST CHRISTIAN FAMILIIES IN EDUCATING THEIR CHILDREN	Description
Total Program Service Expense	591487	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
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	23	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	89083	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	89083	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	70745	AllOtherContributions
Total Contributions	70745	TotalContributions

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	607228	TotalRevenueColumn

Field	Value	IRS element (for citing)
Total Program Service Revenue	607228	TotalProgramServiceRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	677973	TotalRevenueColumn
Related Or Exempt Function Income	607228	RelatedOrExemptFunctionIncome

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	89083	Total
Program Services	89083	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	387120	Total
Program Services	387120	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	47752	Total
Program Services	47752	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	500	Total
Program Services	0	ProgramServices
Management And General	500	ManagementAndGeneral
Fundraising	0	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	5305	Total
Program Services	0	ProgramServices
Management And General	5305	ManagementAndGeneral
Fundraising	0	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	6770	Total
Program Services	0	ProgramServices
Management And General	6770	ManagementAndGeneral
Fundraising	0	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	1830	Total
Program Services	0	ProgramServices
Management And General	1830	ManagementAndGeneral
Fundraising	0	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	5306	Total
Program Services	0	ProgramServices
Management And General	5306	ManagementAndGeneral
Fundraising	0	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	524	Total
Program Services	0	ProgramServices
Management And General	524	ManagementAndGeneral
Fundraising	0	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	10275	Total
Program Services	0	ProgramServices
Management And General	10275	ManagementAndGeneral
Fundraising	0	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
Furniture & Equipment	9327	9327	0	0
Auction Expense	1267	0	0	1267
Bank Charges	749	0	749	0
Dues & Subscriptions	150	0	150	0

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	71407	Total
Program Services	58205	ProgramServices
Management And General	13202	ManagementAndGeneral
Fundraising	0	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	637365	Total
Program Services	591487	ProgramServices
Management And General	44611	ManagementAndGeneral
Fundraising	1267	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	69571	BOY
EOY	60330	EOY

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	7934	BOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	77505	BOY
EOY	60330	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	10000	BOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	10000	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	67505	BOY
EOY	60330	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	67505	BOY
EOY	60330	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	77505	BOY
EOY	60330	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	40608	ReconcilationRevenueExpenses
Reconcilation Other Changes	-47783	ReconcilationOtherChanges
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 (7 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI, Line 11a	Form 990 is reviewed at next Board meeting
Pt VI, Line 12c	Disclosures are reviewed at least annually to ensure compliance
Pt VI, Line 15	Compensation analysis for comparable entities is used
Pt VI, Line 19	Available upon request
Pt XI	Prior Period Adjustment
Form 990EZ, Part II, Line 24	FURNITURE & EQUIPMENT
Form 990, Part IX, Line 24f	GIFTS 1006. 0. 1006. 0. JANITORIAL 459. 0. 459. 0. MISCELLANEOUS 10557. 0. 10557. 0. POSTAGE 141. 0. 141. 0. TELEPHONE 1039. 0. 1039. 0. PROGRAM EXPENSES 58205. 58205. 0. 0.