2026-05-13T07:34:52-05:00 2025-06-30 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 2100 ATLANTA GA 30363 990 2024-07-01 582273158 Mt Paran Christian School Inc % KEVIN SMITH MTPA 7705780182 1275 STANLEY RD NW KENNESAW GA 30152 KEVIN SMITH CFO 7705780182 2026-05-15 true true ANDREW A HEDRICH P01770437 4048746244 2026-05-15 2024 2025-03-06 01:10:19Z KEVIN SMITH 1275 STANLEY RD NW KENNESAW GA 30152 38382263 false X www.mtparanschool.com X 1976 GA To provide academic excellence in a PK3-12th Independent School, Christ-centered environment; preparing servant-leaders to honor God, love others, and walk in truth. 11 10 407 105 0 2090562 2814609 30451626 31472066 580375 1807197 473672 464775 33596235 36558647 3505497 3923405 0 0 18823324 19745919 0 0 893480 9560822 9972452 31889643 33641776 1706592 2916871 58210084 61394445 14781643 16120002 43428441 45274443 X MOUNT PARAN CHRISTIAN SCHOOL, INC. IS AN INDEPENDENT COEDUCATIONAL CHRISTIAN COLLEGE PREPARATORY DAY SCHOOL SERVING STUDENTS PK-12. THE MISSION STATEMENT OF THE SCHOOL IS AS FOLLOWS: "PROVIDING ACADEMIC EXCELLENCE IN A CHRIST-CENTERED ENVIRONMENT, MOUNT PARAN CHRISTIAN SCHOOL UNITES WITH HOME AND CHURCH TO PREPARE SERVANT-LEADERS TO HONOR GOD, LOVE OTHERS, AND WALK IN TRUTH." false false 28266351 3923405 31591257 PRESCHOOL, ELEMENTARY, AND SECONDARY CHRISTIAN EDUCATION 1,312 ENROLLMENT ON A 68-ACRE CAMPUS IN THE YEAR ENDED JUNE 30,2025 WITH 30% DIVERSE ENROLLMENT. LOW STUDENT TEACHER RATIOS, MORE THAN 90% TEACHER CERTIFICATION, AND OVER HALF OF THE TEACHERS HOLDING ONE OR MORE ADVANCED DEGREES SUPPORT STUDENT ACHIEVEMENT, SUCH AS 100% OF GRADUATES ACCEPTED INTO ONE OR MORE OF THEIR COLLEGE CHOICES, AND 56 ADVANCED PLACEMENT, HONORS, LEADERSHIP, AND STEAM COURSES. See Schedule O for more information regarding this program. COLLEGE ACCEPTANCES HAVE INCLUDED BAYLOR, DUKE, EMORY, FURMAN, GEORGIA TECH, NOTRE DAME, UGA, VIRGINIA, WASHINGTON, AND WAKE FOREST. OUTSTANDING PROGRAMS ENGAGE 90% OF MIDDLE AND HIGH SCHOOL STUDENTS IN ATHLETICS AND 85% OF PRESCHOOL, LOWER, MIDDLE, AND HIGH SCHOOL STUDENTS IN CURRICULAR AND CO-CURRICULAR ARTS OFFERINGS, SUCH AS DANCE, BAND, ORCHESTRA, CHORUS, TECHNICAL THEATER, AND DRAMA, WHICH INCLUDES A HIGH SCHOOL MAGNET PROGRAM OF INTENSIVE ARTS STUDY. THE ATHLETICS PROGRAM WON THE GADA DIRECTOR'S CUP FOR BEST ATHLETICS PROGRAM WHICH HAS ACHIEVED STATE CHAMPIONSHIPS INCLUDING FOOTBALL, BASKETBALL, TENNIS, VOLLEYBALL, GOLF, SWIM, TRACK, SOFTBALL, BASEBALL, AND 13 CONSECUTIVE YEARS OF COMPETITION CHEER. 22% AVERAGE OF STUDENT ATHLETES SIGN TO PLAY AT THE COLLEGE LEVEL. ALL STUDENTS PARTICIPATE IN SERVICE OPPORTUNITIES DURING EACH YEAR. THROUGH A NEW ENDOWMENT, GEORGIA GOAL, OPERATING BUDGET, AND DESIGNATED GIFTS THE SCHOOL HAS BEEN ABLE TO PROVIDE NEED-BASED FINANCIAL AID TO STUDENTS. THE SCHOOL INCLUDES KINDERGARTEN THROUGH TWELFTH GRADE LUNCH WITH UNLIMITED SECONDS AND PRESCHOOL THROUGH EIGHTH GRADE STUDENT SUPPLIES WITHIN STANDARD TUITION RATES, WHICH ARE BELOW COBB COUNTY PEER SCHOOLS WITH COMPARABLE PROGRAMS AND FACILITIES. 28266351 true true false false false false false false false true true false false false false true false true true false false false false false true false false false true true false false false false true false false false false false false false false true false false false true 129 0 true 407 true false false false false false true true false false false false false false X 11 10 false false false false false false false true true false false true true true true true true true false false GA X KEVIN SMITH 7705780182 1275 STANLEY ROAD NW Kennesaw GA 30152 X Tawanna Rusk Asst. Head of School 55.0 0.0 X 181793 0 21925 DR MATT KERLIN HEAD OF SCHOOL FROM JUNE 24' 55.0 1.0 X 155128 0 45634 KELLY SWANSON Dean of Academics 55.0 0.0 X 119067 0 34393 MITCH JORDAN ATHLETIC DIRECTOR 55.0 0.0 X 133943 0 11742 STEPHANIE DUNN Director of Admissions 55.0 0.0 X 112447 0 25899 STEVEN KYLE Assistant HOS for CHRISTIAN 55.0 0.0 X 117202 0 20779 Jason W Beard High School Head 55.0 0.0 X 109036 0 16407 KEVIN SMITH CFO FROM JUNE 24' 55.0 1.0 X 99240 0 11617 Dr Susan Banke Trustee 2.0 0.0 X 0 0 0 Angie Davis Trustee 2.0 0.0 X 0 0 0 George Ethridge Chair 2.0 0.0 X 0 0 0 CAMERON CLAYTON Trustee 2.0 0.0 X 0 0 0 David Sheffield Trustee 2.0 0.0 X 0 0 0 Michelle Stubbs Trustee 2.0 0.0 X 0 0 0 Scott Keller Trustee 2.0 0.0 X 0 0 0 Andrew Crain Trustee 2.0 0.0 X 0 0 0 David Bottoms Vice-Chair 2.0 0.0 X 0 0 0 LISSETTE RIVERA-PAULEY Trustee 2.0 0.0 X 0 0 0 Jeremy Abernathy Trustee 2.0 0.0 X 0 0 0 1027856 0 188396 10 false true false SAGE DINING SERVICES 1 Whitefield Dr SE MABLETON GA 30126 DINING SERVICES 768727 Chesley Brown International 1190 Winchester Pkwy SE 100 SMYRNA GA 30080 Security 323147 Ragan Enterprises Inc 55 Hamby Dr SE MARIETTA GA 30067 Electrical 142123 Cleanstar National INC 540 COLLINS RD MARIETTA GA 30066 janitorial 147433 Thompson Ventulett Stainback and 1200 Peachtree Ste Ne ATLANTA GA 30309 Architect 152091 8 66671 2747938 10114 2814609 TUITION AND FEES 29134800 29134800 STUDENT ACTIVITIES AND PROGRAMS 1247875 1247875 AUXILIARY INCOME 1089391 1089391 31472066 699084 699084 0 0 60073 28330 31743 0 31743 31743 2457330 1349217 1108113 1108113 1108113 228445 66671 95717 132728 132728 0 0 0 531465 350352 181113 181113 OTHER INCOME 119191 119191 119191 36558647 31591257 2152781 0 3923405 3923405 0 0 717122 432210 208683 76229 0 16063485 13820953 1868688 373844 491791 423135 57211 11445 1326657 1125446 167044 34167 1146864 972922 144406 29536 0 90404 90404 0 0 0 49485 49485 0 126460 83105 22270 21085 122272 115136 4314 2822 1427545 871514 554475 1556 0 2001912 1379816 500478 121618 192636 43702 148226 708 0 101135 74652 15776 10707 0 0 2250520 1895800 243202 111518 331186 281508 33119 16559 DINING SERVICE 1281826 1153643 128183 0 PROGRAM/ACADEMIC EXPENSES 962996 842856 79023 41117 ATHLETICS 418693 366458 34358 17877 CAMPUS ACTIVITIES 268736 235210 22052 11474 346646 224880 110548 11218 33641776 28266351 4481945 893480 X 13839296 8297132 161333 192301 96059 323170 1592815 1858274 0 0 0 0 0 0 0 0 724146 512549 60735640 23276137 34709598 37459503 6816161 12471479 270676 280037 0 0 0 0 0 0 58210084 61394445 2160726 2917164 0 0 12620917 13202838 0 0 0 0 0 0 0 0 0 0 0 0 14781643 16120002 X 41445003 42677132 1983438 2597311 43428441 45274443 58210084 61394445 X 2916871 -608155 -4984 -457730 X false true X true false X 4910439 1805756 1650820 2090562 2814609 13272186 0 0 4910439 1805756 1650820 2090562 2814609 13272186 3240441 10031745 199746 331440 333807 523852 759157 2148002 103322 161757 135681 89359 132728 622847 0 16043035 142079662 0.62530 0.64674 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1568047 395000 201684 6008 2158723 1368814 3600 204743 9110 1568047 1168530 45504 154780 1368814 1335341 68781 -235592 1168530 1083203 23870 228268 1335341 0.00000 1.00000 0.00000 false false 5013754 5013754 45198359 15595012 29603347 10523527 7681125 2842402 37459503 0 0 X SCHEDULE D, PART V The endowment has two purposes: general endowment including property/plant/equipment upkeep and replacement, and scholarship endowment for financially qualified students who meet the criteria of the named funds. The Gray Family Endowed Scholarship is awarded to a high school student who has demonstrated financial need and academic achievement and is interested in pursuing college work in the field of science. The Milre Westbrook Endowed Scholarship is awarded to a student who has demonstrated financial need and is from a single parent family. The Katy Rogers Endowed Scholarship Fund is awarded to a K-12 student who has demonstrated financial need, according to the organization's standard process, and requires Directed Studies services at Mount Paran Christian School. SCHEDULE D, PART X, LINE 2 The School and the Foundation are tax exempt entities under Section 501(c)(3) of the Internal Revenue Code (the "Code"). Only unrelated business income, as defined by Section 512(a)(1) of the Code, is subject to income taxes. The School annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax position the School takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. In general, the School is no longer subject to tax examinations for tax years ending before June 30, 2022. true true true true true true true false false false false false false false false false false true SCHEDULE E, PART I, LINES 2 & 3 The School meets the requirements through rev. proc 75-50, 1975-2 C.B. 587, Sec. 4 Guidelines .03, subsection 2.c. "(C) If a school customarily draws students from local communities and follows a racially nondiscriminatory policy as to students, the publicity requirement may be satisfied by complying with section 4.02, Supra. Such a school may demonstrate that it follows a racially nondiscriminatory policy within the meaning of the preceding sentence by showing that it currently enrolls students of racial minority groups in meaningful numbers. "The School shows and annually updates the diversity percentage represented in the student enrollment on the school website. PTF Auction 252727 47121 205606 40627 10912 7000 22587 Eagle Backers G 42389 19550 22839 9721 1741 3129 0 295116 66671 228445 40627 9721 12653 7000 25716 95717 132728 true Financial Aid 254 1203670 Book TUITION CREDIT Tuition Discounts 226 2719735 Book TUITION CREDIT SCHEDULE I, PART I, LINE 2 The MPCS financial aid program awards aid funds based on need. If the family completes enrollment and registers, these awards are provided in the form of credit entries on the recipient's tuition account and are applied to tuition charges for the school, so that they are used in strict accordance with the intent of the aid. X false true X X X X false true false false false false false true false Tawanna Rusk Asst. Head of School 181590 203 0 11171 11326 204290 KELLY SWANSON Dean of Academics 118850 217 0 6545 28265 153877 DR MATT KERLIN HEAD OF SCHOOL FROM JUNE 24' 153162 216 1750 28750 17240 201118 SCHEDULE J, PART I, LINE 1B ALL EMPLOYEES RECEIVED A GROSSED UP $200 CHRISTMAS BONUS. SCHEDULE J, PART I, LINE 4B IN JULY 2024, THE BOARD APPROVED AND BEGAN FUNDING A DEFERRED COMPENSATION PLAN FOR DR. MATT KERLIN UNDER INTERNAL REVENUE CODE SECTION 457(F). THE PLAN IS FUNDED ANNUALLY AND VESTS TO THE EMPLOYEE OVER A PERIOD OF 5 YEARS. AS THE CONTRIBUTIONS ARE FUNDED, THE FUNDED AMOUNT IS REPORTED AS NON-TAXABLE DEFERRED COMPENSATION ON FORM 990. TAXABLE COMPENSATION IS REPORTED TO THE EMPLOYEE ON FORM W-2 AND ON FORM 990 AS BALANCES IN THE PLAN VEST. THIS PLAN IS IN PLACE TO RETAIN INDIVIDUALS KEY TO THE SUCCESSFUL OPERATIONS OF THE ORGANIZATION. CONTRIBUTIONS FOR THE FISCAL YEAR TOTALED $28,750 TO THE PLAN. SCHEDULE J, PART I, LINE 7 Bonuses are paid annually based on employment. NA N/A 21200 Financial Aid Tution Assistance FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT IS DISTRIBUTED ELECTRONICALLY TO THE BUSINESS OFFICER, Head of School, FINANCE COMITTEE MEMBERS, AND SUBSEQUENTLY BOARD MEMBERS FOR REVIEW. THE FORM IS DISCUSSED AND APPROVED BY THE FINANCE COMMITTEE AND LATER THE GENERAL BOARD BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C Members of the board of trustees annually complete a Conflict of Interest Questionnaire which is reviewed by the board chair for compliance with the organization's by-laws for conflicts of interest. The by-laws are followed in the event that a conflict of interest is determined. FORM 990, PART VI, SECTION B, LINE 15A The executive committee researched benchmarking data for comparable head of school positions and the board of trustees discussed the committees proposal and voted. FORM 990, PART VI, SECTION C, LINE 19 These are available upon request. FORM 990, PART XI, LINE 9 ($457,730) Transfer From Related Organization The Murray Arts Center Foundation Inc 1275 Stanley Road Kennesaw GA 30152 261565502 Support GA 501(C)(3) 12 - Type I NA false false false false false false false false false false false false true false true false false false true false