Civic Intelligence

Bethlehem Christian Academy LLC

990 • Fiscal year 2019 • EIN 26-2529431

Jun 01, 2018 to May 31, 2019 • Filed on Feb 24, 2020

544 Christmas AvenueBethlehem, GA 30620

(770) 307-1574

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

83rd percentile

0.67x

Higher debt load relative to assets than 83% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

81st percentile

1.00x

Higher debt load relative to revenue than 81% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

58th percentile

5.6%

Higher net margin than 58% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

39th percentile

$98,331

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

54th percentile

4.4%

Faster asset growth than 54% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

56th percentile

5.9%

Faster revenue growth than 56% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Up

$8,201,359

Up $347,148 (+4.4%) from 2018

Net Assets

Up

$2,731,192

Up $191,526 (+7.5%) from 2018

Liabilities

Up

$5,470,167

Up $155,622 (+2.9%) from 2018

Revenue

Up

$5,487,229

Up $305,583 (+5.9%) from 2018

Expenses

Up

$5,179,179

Up $574,322 (+12%) from 2018

Net Income

Down

$308,050

Down $268,739 (-47%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0Assets 2013: $6,426,870Liabilities 2013: $5,459,582Net Assets 2013: $967,2882013Assets 2014: $6,478,336Liabilities 2014: $5,403,333Net Assets 2014: $1,075,0032014Assets 2015: $7,540,238Liabilities 2015: $5,981,933Net Assets 2015: $1,558,3052015Assets 2016: $7,419,575Liabilities 2016: $5,786,686Net Assets 2016: $1,632,8892016Assets 2018: $7,854,211Liabilities 2018: $5,314,545Net Assets 2018: $2,539,6662018Assets 2019: $8,201,359Liabilities 2019: $5,470,167Net Assets 2019: $2,731,1922019Assets 2020: $9,071,098Liabilities 2020: $5,945,053Net Assets 2020: $3,126,0452020Assets 2021: $10,074,692Liabilities 2021: $5,410,382Net Assets 2021: $4,664,3102021Assets 2022: $11,359,185Liabilities 2022: $5,873,875Net Assets 2022: $5,485,3102022Assets 2023: $20,437,786Liabilities 2023: $13,394,274Net Assets 2023: $7,043,5122023Assets 2024: $23,402,406Liabilities 2024: $14,051,715Net Assets 2024: $9,350,6912024Assets 2025: $26,915,530Liabilities 2025: $15,547,058Net Assets 2025: $11,368,4722025

Highlighted filing

2019

Assets$8,201,359
Liabilities$5,470,167
Net Assets$2,731,192

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0Expenses 2013: $2,333,3122013Revenue 2014: $3,466,617Expenses 2014: $3,358,902Net Income 2014: $107,7152014Revenue 2015: $4,043,808Expenses 2015: $3,560,506Net Income 2015: $483,3022015Revenue 2016: $4,228,956Expenses 2016: $4,153,872Net Income 2016: $75,0842016Revenue 2018: $5,181,646Expenses 2018: $4,604,857Net Income 2018: $576,7892018Revenue 2019: $5,487,229Expenses 2019: $5,179,179Net Income 2019: $308,0502019Revenue 2020: $5,836,542Expenses 2020: $5,441,689Net Income 2020: $394,8532020Revenue 2021: $8,063,360Expenses 2021: $6,550,173Net Income 2021: $1,513,1872021Revenue 2022: $8,422,103Expenses 2022: $7,599,212Net Income 2022: $822,8912022Revenue 2023: $11,055,575Expenses 2023: $9,500,897Net Income 2023: $1,554,6782023Revenue 2024: $14,092,143Expenses 2024: $11,807,947Net Income 2024: $2,284,1962024Revenue 2025: $14,989,991Expenses 2025: $12,983,642Net Income 2025: $2,006,3492025

Highlighted filing

2019

Revenue$5,487,229
Expenses$5,179,179
Net Income$308,050
Jump To
Filing Snapshot
Filing Period
Jun 1, 2018 to May 31, 2019
Signed
Feb 24, 2020
Return Version
2018v3.1
Gross Receipts
$5,604,207
Mission and Program Overview

Mission

The academy will seek to create a desire to know and serve god in the hearts of our students by equipping them academically, physically, spiritually, and socially to fulfill god's purpose for their lives.

The mission of bethlehem christian academy is to create a desire to know and serve god in the heart of each student by equipping them academically, physically, spiritually, and socially to fulfill god's purpose for their lives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,814,608$7,302,743▲ $488,135
Cash and Non-Interest-Bearing Accounts$356,157$409,959▲ $53,802
Accounts Receivable$263,037$182,507▼ $80,530
Inventories for Sale or Use$0$46,085▲ $46,085
Pledges and Grants Receivable$8,317$37,700▲ $29,383
Prepaid Expenses and Deferred Charges$74,232$29,105▼ $45,127
Total Assets$7,854,211$8,201,359▲ $347,148
Other Assets Total$337,860$193,260▼ $144,600
Liabilities
Tax Exempt Bond Liabilities$4,448,499$4,241,760▼ $206,739
Accounts Payable and Accrued Expenses$379,343$573,773▲ $194,430
Deferred Revenue$383,476$340,975▼ $42,501
Mortgage Notes Payable Secured by Investment Property$11,672$222,104▲ $210,432
Unsecured Notes Loans Payable$91,555$91,555→ $0
Total Liabilities$5,314,545$5,470,167▲ $155,622
Net Assets / Fund Balance
Unrestricted Net Assets$2,539,666$2,731,192▲ $191,526
Total Net Assets Fund Balance$2,539,666$2,731,192▲ $191,526
Total Liabilities and Net Assets / Fund Balance$7,854,211$8,201,359▲ $347,148

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,798,818$1,585,040$8,383,858
Equipment$423,008$646,626$1,069,634
Other Land Buildings$917$109,763$110,680
Land$80,000-$80,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rhonda WhitingHead of SchoolFT$97,131$1,200$98,331
Anthony TorbettChairmanFT$95,266$1,200$96,466

Board Members and Trustees

NameTitle
Beth SimsBoard Member
Derek FortBoard Member
Don GarmonBoard Member
Mike BrownBoard Member
Susan LitchfordBoard Member
Brad CarterChurch Liaison
Jeff HowardSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$306,475
Program Service Revenue
$5,068,448
Investment Income
$2,644
Other Revenue
$109,662
All Other Contributions
$306,475
Change in Net Assets
$308,050
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,266,487
Other Expenses$1,863,836
Grants and Similar Amounts Paid$48,856
Total Fundraising Expense$39,496
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,090,068$613,567$28,902$2,732,537
Depreciation Depletion$270,556$67,639-$338,195
Occupancy$204,563$51,141-$255,704
Payroll Taxes$156,042$49,602$2,022$207,666
Current Officers, Directors, Trustees, and Key Employees$97,131$95,266-$192,397
Interest$70,677$70,677-$141,354
All Other Expenses$70,443$68,163$307$138,913
Other Employee Benefits$100,604$31,979$1,304$133,887
Fees for Services Other$42,707$36,022-$78,729
Other Expenses$70,558$23,117-$70,558
Advertising$48,725$13,921$6,961$69,607
Information Technology$49,604$12,401-$62,005
Grants to Domestic Individuals$48,856--$48,856
Insurance$36,509$9,127-$45,636
Office Expenses$28,997$9,620-$38,617
Total Functional Expenses$3,987,441$1,152,242$39,496$5,179,179
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$226,640
Fundraising Direct Expenses$116,978
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Boosterthon$114,218$114,218$28,205$86,013
Booster Club Activities$35,725$35,725$18,293$17,432
Total Events$226,640$226,640$116,978$109,662
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Bond Issues

BondIssuerIssuedIssue PricePurpose
AJoint Development Authority of Winder-barrow County2014-09-09$5,000,000REFUND PRIOR ISSUE

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$5,000,000-$758,240$62,360

Bond Financing Compliance

Form 8038-T filed
Yes
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
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, Section B, Line 11B

The form 990 is submitted to the governing body for review at the monthly board meeting. Each member of the board is provided a copy and any questions are addressed at that time.

Form 990, Part VI, Section B, Line 12C

Inquiries are made at each monthly board meeting about any conflicts of interest. If a conflict of interest is deemed to exist, the board reviews the situation and takes steps to ensure that any dealings are consistent with an arm's length transaction. If a conflict involves a board member, that board member is asked to leave the meeting before the remaining board members address the situation.

Form 990, Part VI, Section B, Line 15

The ceo and other officers' compensation is determined by reviewing comparability data to determine the appropriate pay scale for a ceo of a school of similar size, including survey information from ism, nais, and nboa. Once the appropriate salary is determined, the school ensures funds are available to pay the determined salary and the board votes to affirm.

Form 990, Part VI, Section C, Line 19

The school has copies of its governing documents, conflict of interest policy, and financial statements in the financial secretary's office. They are provided upon request.

Filing and Contact Details

Filer

Filer Name
Bethlehem Christian Academy LLC
EIN
26-2529431
Phone
7703071574
Address
544 CHRISTMAS AVENUE, BETHLEHEM, GA 30620

Signing Officer

Name
Anthony Torbett
Title
Board Chair, CFO
Phone
7703071574
Signed
2020-02-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anthony Torbett
Formed
2008
Legal Domicile
Ga
Voting Board Members
9
Independent Board Members
6
Employees
122
Volunteers
80

Preparer

Firm
Carr Riggs & Ingram LLC
Address
4004 SUMMIT BLVD NE SUITE 800, ATLANTA, GA 30319
Preparer
John Leslie
Phone
7703948000
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

Bethlehem christian academy, llc (academy) is exempt from federal income taxes under the provisions of section 501(c)(3) of the internal revenue code and therefore is also exempt from any state income taxes. However, income from certain activities not directly related to the academy's tax exempt purpose is subject to taxation as unrelated business income. The academy considers all of its activities to be directly related to its exempt purpose in 2019. Bca holdings, llc is a single member llc and is a disregarded entity for tax purposes. All of its activities are reported on the tax return of its member, bethlehem first baptist church, inc. The school believes it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the combined financial statements.

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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/Desc0BETHLEHEM CHRISTIAN ACADEMY OPERATES A PRE-SCHOOL THROUGH HIGH SCHOOL WITH APPROXIMATELY 660 STUDENTS AS OF MAY 31, 2019. THE SCHOOL IS SUPPORTED PRIMARILY THROUGH STUDENT TUITION AND FAMILY AND COMMUNITY CONTRIBUTIONS.
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IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE MISSION OF BETHLEHEM CHRISTIAN ACADEMY IS TO CREATE A DESIRE TO KNOW AND SERVE GOD IN THE HEART OF EACH STUDENT BY EQUIPPING THEM ACADEMICALLY, PHYSICALLY, SPIRITUALLY, AND SOCIALLY TO FULFILL GOD'S PURPOSE FOR THEIR LIVES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt011672
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0222104
IRS990/NetAssetsOrFundBalancesBOYAmt02539666
IRS990/NetAssetsOrFundBalancesEOYAmt02731192
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0109662
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0109662
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt051141
IRS990/OccupancyGrp/ProgramServicesAmt0204563
IRS990/OccupancyGrp/TotalAmt0255704
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt09620
IRS990/OfficeExpensesGrp/ProgramServicesAmt028997
IRS990/OfficeExpensesGrp/TotalAmt038617
IRS990/OfficerMailingAddressInd00
IRS990/OnBehalfOfIssuerInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0337860
IRS990/OtherAssetsTotalGrp/EOYAmt0193260
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt01304
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt031979
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0100604
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0133887
IRS990/OtherExpensesGrp/Desc0STUDENT SERVICES
IRS990/OtherExpensesGrp/Desc1INSTRUCTIONAL EXPENSES
IRS990/OtherExpensesGrp/Desc2CUSTODIAL EXPENSE
IRS990/OtherExpensesGrp/Desc3BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt023117
IRS990/OtherExpensesGrp/ProgramServicesAmt0382368
IRS990/OtherExpensesGrp/ProgramServicesAmt1126566
IRS990/OtherExpensesGrp/ProgramServicesAmt292467
IRS990/OtherExpensesGrp/ProgramServicesAmt370558
IRS990/OtherExpensesGrp/TotalAmt0382368
IRS990/OtherExpensesGrp/TotalAmt1126566
IRS990/OtherExpensesGrp/TotalAmt2115584
IRS990/OtherExpensesGrp/TotalAmt370558
IRS990/OtherOrganizationDsc0LLC
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt028902
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0613567
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02090068
IRS990/OtherSalariesAndWagesGrp/TotalAmt02732537
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt02022
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt049602
IRS990/PayrollTaxesGrp/ProgramServicesAmt0156042
IRS990/PayrollTaxesGrp/TotalAmt0207666
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt08317
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt037700
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt074232
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt029105
IRS990/PrincipalOfficerNm0ANTHONY TORBETT
IRS990/PriorPeriodAdjustmentsAmt0-116524
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/BusinessCd1611110
IRS990/ProgramServiceRevenueGrp/BusinessCd2611110
IRS990/ProgramServiceRevenueGrp/BusinessCd3611110
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/Desc1STUDENT ACTIVITIES
IRS990/ProgramServiceRevenueGrp/Desc2OTHER INCOME
IRS990/ProgramServiceRevenueGrp/Desc3SCHOOL STORE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04140467
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1703434
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2183566
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt340981
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04140467
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1703434
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2183566
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt340981
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0350621
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt045583
IRS990/PYInvestmentIncomeAmt0280
IRS990/PYOtherExpensesAmt01792477
IRS990/PYOtherRevenueAmt087339
IRS990/PYProgramServiceRevenueAmt04743406
IRS990/PYRevenuesLessExpensesAmt0576789
IRS990/PYSalariesCompEmpBnftPaidAmt02766797
IRS990/PYTotalExpensesAmt04604857
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05181646
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0308050
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt05068448
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt06798818
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01585040
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt08383858
IRS990ScheduleD/EquipmentGrp/BookValueAmt0423008
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0646626
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01069634
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt080000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt080000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0917
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0109763
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0110680
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BETHLEHEM CHRISTIAN ACADEMY, LLC (ACADEMY) IS EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND THEREFORE IS ALSO EXEMPT FROM ANY STATE INCOME TAXES. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ACADEMY'S TAX EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE ACADEMY CONSIDERS ALL OF ITS ACTIVITIES TO BE DIRECTLY RELATED TO ITS EXEMPT PURPOSE IN 2019. BCA HOLDINGS, LLC IS A SINGLE MEMBER LLC AND IS A DISREGARDED ENTITY FOR TAX PURPOSES. ALL OF ITS ACTIVITIES ARE REPORTED ON THE TAX RETURN OF ITS MEMBER, BETHLEHEM FIRST BAPTIST CHURCH, INC. THE SCHOOL BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE COMBINED FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07302743
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ON BETHLEHEM CHRISTIAN ACADEMY'S WEBSITE (WWW.BETHLEHEMCHRISTIANACADEMY.ORG): "OUR NON-DISCRIMINATION POLICY: BETHLEHEM CHRISTIAN ACADEMY ADMITS STUDENTS OF ANY RACE, COLOR, AND NATIONAL OR ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT OUR SCHOOL AND DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, AND NATIONAL OR ETHNIC ORIGIN IN ADMINISTRATION OF OUR EDUCATIONAL POLICIES, ADMISSIONS POLICIES, SCHOLARSHIP AND LOAN PROGRAMS, AND ATHLETIC AND OTHER SCHOOL-ADMINISTERED PROGRAMS."
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0116978
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BOOSTER CLUB ACTIVITIES
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0BOOSTERTHON
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt035725
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt0114218
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt076697
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0226640
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt035725
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt0114218
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt076697
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0226640
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0109662
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt070480
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0116978
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt018293
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt028205
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt03
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd00
IRS990ScheduleG/IndividualWithBooksNm0ANTHONY TORBETT
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0544 CHRISTMAS AVENUE
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0BETHLEHEM
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0GA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd030620
IRS990ScheduleG/StatesWhereGamingConductedCd0GA
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt048856
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0EDUCATIONAL SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0N/A
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt07
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0N/A

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