Civic Intelligence

The Murray Arts Center Foundation Inc

EIN 26-1565502 • 501(c)3 • Kennesaw, GA

Profile

The foundation is a supporting organization organized for holding and managing real property for the exclusive benefit of mt. Paran christian school, inc., an educational and religious organization described in sections 501(c)(3) and 509(a)(1) of the internal revenue code.

Refreshing map…

1275 Stanley RoadKennesaw, GA 30152

www.mtparanschool.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

84th percentile

0.63x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2025

Top Officer Pay

74th percentile

$200,762

Higher top officer pay than 74% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

23rd percentile

-3.7%

Faster asset growth than 23% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets84th percentile

Assets

Down

$9,035,282

Down $348,133 (-3.7%) from 2024

Liabilities

Down

$5,698,195

Down $194,357 (-3.3%) from 2024

Net Assets

Down

$3,337,087

Down $153,776 (-4.4%) from 2024

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Flat

$0

Flat from 2024

Expenses

Down

$611,506

Down $17,197 (-2.7%) from 2024

Net Income

Up

-$611,506

Up $17,197 (+2.7%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth23rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$10M$0-$10MAssets 2011: $15,411,524Liabilities 2011: $16,806,256Net Assets 2011: -$1,394,7322011Assets 2012: $14,591,828Liabilities 2012: $15,568,370Net Assets 2012: -$976,5422012Assets 2013: $18,903,334Liabilities 2013: $12,310,073Net Assets 2013: $6,593,2612013Assets 2014: $17,290,487Liabilities 2014: $10,640,555Net Assets 2014: $6,649,9322014Assets 2015: $16,032,758Liabilities 2015: $9,483,124Net Assets 2015: $6,549,6342015Assets 2016: $15,017,217Liabilities 2016: $8,336,261Net Assets 2016: $6,680,9562016Assets 2017: $13,053,318Liabilities 2017: $7,188,141Net Assets 2017: $5,865,1772017Assets 2018: $12,265,635Liabilities 2018: $7,053,826Net Assets 2018: $5,211,8092018Assets 2019: $11,405,014Liabilities 2019: $6,913,270Net Assets 2019: $4,491,7442019Assets 2020: $10,807,699Liabilities 2020: $6,766,183Net Assets 2020: $4,041,5162020Assets 2021: $10,450,248Liabilities 2021: $6,612,264Net Assets 2021: $3,837,9842021Assets 2022: $10,097,234Liabilities 2022: $6,451,188Net Assets 2022: $3,646,0462022Assets 2023: $9,740,262Liabilities 2023: $6,078,426Net Assets 2023: $3,661,8362023Assets 2024: $9,383,415Liabilities 2024: $5,892,552Net Assets 2024: $3,490,8632024Assets 2025: $9,035,282Liabilities 2025: $5,698,195Net Assets 2025: $3,337,0872025

Highlighted filing

2025

Assets$9,035,282
Liabilities$5,698,195
Net Assets$3,337,087
Open 2025 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MExpenses 2011: $1,254,7752011Expenses 2012: $1,230,6452012Expenses 2013: $1,434,4902013Revenue 2014: $1,069,122Expenses 2014: $1,012,451Net Income 2014: $56,6712014Revenue 2015: $895,412Expenses 2015: $995,513Net Income 2015: -$100,1012015Revenue 2016: $1,084,934Expenses 2016: $940,635Net Income 2016: $144,2992016Revenue 2017: $6,414Expenses 2017: $879,597Net Income 2017: -$873,1832017Revenue 2018: $10,231Expenses 2018: $690,650Net Income 2018: -$680,4192018Revenue 2019: $10,625Expenses 2019: $683,003Net Income 2019: -$672,3782019Revenue 2020: $3,083Expenses 2020: $670,222Net Income 2020: -$667,1392020Revenue 2021: $0Expenses 2021: $661,262Net Income 2021: -$661,2622021Revenue 2022: $0Expenses 2022: $653,865Net Income 2022: -$653,8652022Revenue 2023: $0Expenses 2023: $641,940Net Income 2023: -$641,9402023Revenue 2024: $0Expenses 2024: $628,703Net Income 2024: -$628,7032024Revenue 2025: $0Expenses 2025: $611,506Net Income 2025: -$611,5062025

Highlighted filing

2025

Revenue$0
Expenses$611,506
Net Income-$611,506
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$9,035,282
Liabilities
$5,698,195
Net assets
$3,337,087
Revenue
$0
Expenses
$611,506
Net income
-$611,506
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.04$5.70$3.34$0.00$0.61$0.61
2024Detailed filing. Detailed filing data is available for this year.$9.38$5.89$3.49$0.00$0.63$0.63
2023Detailed filing. Detailed filing data is available for this year.$9.74$6.08$3.66$0.00$0.64$0.64
2022Detailed filing. Detailed filing data is available for this year.$10.1$6.45$3.65$0.00$0.65$0.65
2021Detailed filing. Detailed filing data is available for this year.$10.5$6.61$3.84$0.00$0.66$0.66
2020Detailed filing. Detailed filing data is available for this year.$10.8$6.77$4.04$0.00$0.67$0.67
2019Detailed filing. Detailed filing data is available for this year.$11.4$6.91$4.49$0.01$0.68$0.67
2018Detailed filing. Detailed filing data is available for this year.$12.3$7.05$5.21$0.01$0.69$0.68
2017Detailed filing. Detailed filing data is available for this year.$13.1$7.19$5.87$0.01$0.88$0.87
2016Detailed filing. Detailed filing data is available for this year.$15.0$8.34$6.68$1.08$0.94$0.14
2015Detailed filing. Detailed filing data is available for this year.$16.0$9.48$6.55$0.90$1.00$0.10
2014Detailed filing. Detailed filing data is available for this year.$17.3$10.6$6.65$1.07$1.01$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.9$12.3$6.59$1.43
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.6$15.6$0.98$1.23
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.4$16.8$1.39$1.25
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$0
Mission and Program Overview

Mission

The foundation is a supporting organization organized for holding and managing real property for the exclusive benefit of mt. Paran christian school, inc., an educational and religious organization described in sections 501(c)(3) and 509(a)(1) of the internal revenue code.

The foundation is a supporting organization organized for holding and managing real property for the exclusive benefit of mt. Paran christian school, inc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$9,345,999$8,999,618▼ $346,381
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$9,383,415$9,035,282▼ $348,133
Other Assets Total$37,416$35,664▼ $1,752
Liabilities
Mortgage Notes Payable Secured by Investment Property$5,881,408$5,687,267▼ $194,141
Accounts Payable and Accrued Expenses$11,144$10,928▼ $216
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$5,892,552$5,698,195▼ $194,357
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,490,863$3,337,087▼ $153,776
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$3,490,863$3,337,087▼ $153,776
Total Liabilities and Net Assets / Fund Balance$9,383,415$9,035,282▼ $348,133

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,532,894$6,694,320$13,227,214
Other Land Buildings$872,938$894,507$1,767,445
Land$1,593,786-$1,593,786
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleOtherTotal
Kevin SmithCFO$110,857$110,857
Kathleen McCookManaging Director$90,540$90,540

Board Members and Trustees

NameTitle
Kelly BoudreauBoard Member
Rob ChaputBoard Member
Ron MulkeyBoard Member
Tom DozierBoard Member
Dr Matt KerlinHead of School
Cindy RaineySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-611,506
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$611,506
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$346,381--$346,381
Interest$263,373--$263,373
Other Expenses$1,752--$1,752
Total Functional Expenses$611,506$0$0$611,506
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
The Dozier Centre for Performing ArAppoints 1 DirectorNote P&i Paid by MacfNo$457,730

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B

“Organization's process to review form 990 the 990 will be reviewed by the chief financial officer of the parent corporation, and is subject to review by the officer that signs the 990. The 990 is also subject to review by members of its board of trustees.”

Form 990, Part VI, Line 12C

“Enforcement of conflicts policy board members are required to answer a conflict of interest questionnaire annually.”

Form 990, Part VI, Line 19 - Governing Documents Disclosures Explanation

“Governing documents are made available to the public upon written request.”

Form 990, Part VII

“Murray arts center foundation does not compensate any officers or directors. Compensation reported on part vii and schedule j is paid by its related organization, mt paran christian school.”

Filing and Contact Details

Filer

Filer Name
The Murray Arts Center Foundation Inc
EIN
26-1565502
In Care Of
% KEVIN SMITH
Phone
7705780182
Address
1275 STANLEY ROAD, KENNESAW, GA 30152

Signing Officer

Name
Dr Matt Kerlin
Title
Head of School
Phone
7705780182
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Matt Kerlin
Formed
2007
Legal Domicile
Ga
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
9

Preparer

Firm
Smith & Howard Advisory LLC
Address
271 17TH STREET NW SUITE 2100, ATLANTA, GA 30363
Preparer
Sabre J Linahan
Phone
4048746244
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9 - Transfer From Related Organization

“Transfer from related organization 457,730”

Financial Statement Notes

Schedule D Part X Line 2

“MPCS 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 positions 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.”

Raw XML AppendixShowing 400 of 491 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0THE FOUNDATION IS A SUPPORTING ORGANIZATION ORGANIZED FOR HOLDING AND MANAGING REAL PROPERTY FOR THE EXCLUSIVE BENEFIT OF MT. PARAN CHRISTIAN SCHOOL, INC., AN EDUCATIONAL AND RELIGIOUS ORGANIZATION DESCRIBED IN SECTIONS 501(C)(3) AND 509(A)(1) OF THE INTERNAL REVENUE CODE.
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IRS990/PrincipalOfficerNm0DR MATT KERLIN
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0611506
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0MT PARAN CHRISTIAN SCHOOL INC
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt0611506
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt06694320
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01593786
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0894507
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01767445
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MPCS 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 positions 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D PART X LINE 2
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IRS990ScheduleD/TotalLiabilityAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt028750
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt01750
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Dr Matt Kerlin
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Head of School
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0201118
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0BONUS PAYMENTS ARE PAID BASED ON PERFORMANCE.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt1DR. MATT KERLIN RECEIVES COMPENSATION FROM A RELATED ORGANIZATION, MT. PARAN CHRISTAN SCHOOL, INC. ; HE RECEIVES NO COMPENSATION FROM THE MURRAY ARTS CENTER FOUNDATION, INC.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE J PART I LINE 7
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE J PART III
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0THE DOZIER CENTRE FOR PERFORMING AR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0APPOINTS 1 DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0457730
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0NOTE P&I PAID BY MACF
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0IN A PRIOR YEAR THE MURRAY ARTS CENTER FOUNDATION, INC. ENTERED INTO A PROMISSORY NOTE AGREEMENT FOR THE property. THE TRANSACTIONS BETWEEN THE MURRAY ARTS CENTER FOUNDATION, INC. AND THE DOZIER CENTRE FOR THE PERFORMING ARTS, INC. ARE THE ACTUAL CASH REPAYMENTS FOR PRINCIPAL AND INTEREST MADE BY THE MURRAY ARTS CENTER FOUNDATION, INC. TO THE DOZIER CENTRE FOR THE THE PERFORMING ARTS, INC. DURING THE FISCAL YEAR.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0schedule l - additional information
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION'S PROCESS TO REVIEW FORM 990 THE 990 WILL BE REVIEWED BY THE CHIEF FINANCIAL OFFICER OF THE PARENT CORPORATION, AND IS SUBJECT TO REVIEW BY THE OFFICER THAT SIGNS THE 990. THE 990 IS ALSO SUBJECT TO REVIEW BY MEMBERS OF ITS BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ENFORCEMENT OF CONFLICTS POLICY BOARD MEMBERS ARE REQUIRED TO ANSWER A CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MURRAY ARTS CENTER FOUNDATION DOES NOT COMPENSATE ANY OFFICERS OR DIRECTORS. COMPENSATION REPORTED ON PART VII AND SCHEDULE J IS PAID BY ITS RELATED ORGANIZATION, MT PARAN CHRISTIAN SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TRANSFER FROM RELATED ORGANIZATION 457,730
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, LINE 19 - GOVERNING DOCUMENTS DISCLOSURES EXPLANATION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9 - TRANSFER FROM RELATED ORGANIZATION
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