Civic Intelligence

Bethlehem Christian Academy LLC

990 • Fiscal year 2022 • EIN 26-2529431

Jun 01, 2021 to May 31, 2022 • Filed on Mar 29, 2023

Organization ProfileWWW.BETHLEHEMCHRISTIANACADEMY.ORG
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

77th percentile

0.52x

Higher debt load relative to assets than 77% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Liabilities / Revenue

74th percentile

0.70x

Higher debt load relative to revenue than 74% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Net Margin

56th percentile

9.8%

Higher net margin than 56% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Top Officer Pay

36th percentile

$138,968

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Asset Growth

74th percentile

13%

Faster asset growth than 74% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Revenue Growth

51st percentile

4.4%

Faster revenue growth than 51% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets77th percentile

Assets

Up

$11,359,185

Up $1,284,493 (+13%) from 2021

Net Assets

Up

$5,485,310

Up $821,000 (+18%) from 2021

Liabilities

Up

$5,873,875

Up $463,493 (+8.6%) from 2021

Revenue And Expenses
Liabilities / Revenue74th percentileNet Margin56th percentile

Revenue

Up

$8,422,103

Up $358,743 (+4.4%) from 2021

Expenses

Up

$7,599,212

Up $1,049,039 (+16%) from 2021

Net Income

Down

$822,891

Down $690,296 (-46%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth74th percentile

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

2022

Assets$11,359,185
Liabilities$5,873,875
Net Assets$5,485,310
Open 2022 Filing

Operations Trend

Revenue Growth51st percentile

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

2022

Revenue$8,422,103
Expenses$7,599,212
Net Income$822,891
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2021 to May 31, 2022
Signed
Mar 29, 2023
Return Version
2021v4.2
Gross Receipts
$8,659,111
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,620,665$8,977,833▲ $1,357,168
Cash and Non-Interest-Bearing Accounts$1,917,408$1,998,513▲ $81,105
Accounts Receivable$58,297$152,704▲ $94,407
Savings and Temporary Cash Investments$73,149$71,258▼ $1,891
Inventories for Sale or Use$27,258$31,592▲ $4,334
Total Assets$10,074,692$11,359,185▲ $1,284,493
Other Assets Total$377,915$127,285▼ $250,630
Liabilities
Tax Exempt Bond Liabilities$3,810,630$3,585,971▼ $224,659
Accounts Payable and Accrued Expenses$869,640$794,884▼ $74,756
Mortgage Notes Payable Secured by Investment Property$208,856$769,174▲ $560,318
Deferred Revenue$455,063$723,846▲ $268,783
Unsecured Notes Loans Payable$66,193--
Total Liabilities$5,410,382$5,873,875▲ $463,493
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,664,310$5,485,310▲ $821,000
Total Net Assets Fund Balance$4,664,310$5,485,310▲ $821,000
Total Liabilities and Net Assets / Fund Balance$10,074,692$11,359,185▲ $1,284,493

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,470,657$2,322,481$10,793,138
Equipment$412,772$782,074$1,194,846
Other Land Buildings$14,404$157,363$171,767
Land$80,000-$80,000
Compensation and Service Providers
Top Officer Pay36th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Anthony TorbettChairFT$129,108$9,860$138,968
Rhonda WhitingHead of School/VPFT$116,794$5,641$122,435

Board Members and Trustees

NameTitle
Derek FortBoard Member
John FulfordBoard Member
Mike BrownBoard Member
Susan LitchfordBoard Member
Brad CarterChurch Liaison
Jeff HowardSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$509,538
Program Service Revenue
$7,682,254
Investment Income
$538
Other Revenue
$229,773
All Other Contributions
$433,301
Change in Net Assets
$822,891

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$10,000Fair Market Value (FMV)
Other Non Cash Contri Table1$2,200Fair Market Value (FMV)
Total Noncash Contributions2$12,200-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,116,532
Other Expenses$2,447,980
Total Fundraising Expense$100,551
Grants and Similar Amounts Paid$34,700
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,519,243$719,175$93,035$4,331,453
Depreciation Depletion$338,205$84,551-$422,756
Occupancy$238,675$125,716-$364,391
Payroll Taxes$223,608$58,426-$282,034
Current Officers, Directors, Trustees, and Key Employees$125,730$140,168-$265,898
Other Employee Benefits$188,020$49,127-$237,147
Interest$62,838$62,838-$125,676
Other Expenses$76,095$13,429-$89,524
Information Technology$67,784$16,946-$84,730
All Other Expenses$56,652$11,489$1,105$69,246
Insurance$54,875$13,719-$68,594
Advertising$44,874$12,821$6,411$64,106
Office Expenses$36,099$15,471-$51,570
Conferences and Meetings$9,203$36,813-$46,016
Grants to Domestic Individuals$34,700--$34,700
Fees for Services Accounting-$29,700-$29,700
Fees for Services Legal-$23,209-$23,209
Total Functional Expenses$6,058,810$1,439,851$100,551$7,599,212
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$342,225
Fundraising Direct Expenses$107,153
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Boosterthon$177,207$177,207$31,351$145,856
Booster Club Activities$60,492$60,492$29,003$31,489
Total Events$342,225$342,225$107,153$235,072
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-$1,411,858$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 35% controlled entity
No
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
2023-03-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anthony Torbett
Formed
2008
Legal Domicile
Ga
Voting Board Members
8
Independent Board Members
5
Employees
157
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:

“Under section 501(c)(3) of the internal revenue code, the school is exempt from taxes on income other than unrelated business income. The school utilizes the accounting requirements associated with uncertainty in income taxes using the provisions of financial accounting standards board (fasb) asc 740, income taxes. Using that guidance, tax positions initially need to be recognized in the combined financial statements when it is more-likely-than-not the positions will be sustained upon examination by the tax authorities. It also provides guidance for derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. 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.”

Raw XML AppendixShowing 400 of 572 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/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE 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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0208856
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0769174
IRS990/NetAssetsOrFundBalancesBOYAmt04664310
IRS990/NetAssetsOrFundBalancesEOYAmt05485310
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0235072
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0235072
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0-5299
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-5299
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-1891
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt04664310
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt05485310
IRS990/NoncashContributionsAmt012200
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0125716
IRS990/OccupancyGrp/ProgramServicesAmt0238675
IRS990/OccupancyGrp/TotalAmt0364391
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt015471
IRS990/OfficeExpensesGrp/ProgramServicesAmt036099
IRS990/OfficeExpensesGrp/TotalAmt051570
IRS990/OfficerMailingAddressInd00
IRS990/OnBehalfOfIssuerInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0377915
IRS990/OtherAssetsTotalGrp/EOYAmt0127285
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt049127
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0188020
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0237147
IRS990/OtherExpensesGrp/Desc0STUDENT SERVICES
IRS990/OtherExpensesGrp/Desc1CUSTODIAL EXPENSE
IRS990/OtherExpensesGrp/Desc2INSTRUCTIONAL EXPENSES
IRS990/OtherExpensesGrp/Desc3DUES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt026253
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt113429
IRS990/OtherExpensesGrp/ProgramServicesAmt0753684
IRS990/OtherExpensesGrp/ProgramServicesAmt1105010
IRS990/OtherExpensesGrp/ProgramServicesAmt2123515
IRS990/OtherExpensesGrp/ProgramServicesAmt376095
IRS990/OtherExpensesGrp/TotalAmt0753684
IRS990/OtherExpensesGrp/TotalAmt1131263
IRS990/OtherExpensesGrp/TotalAmt2123515
IRS990/OtherExpensesGrp/TotalAmt389524
IRS990/OtherOrganizationDsc0LLC
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt093035
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0719175
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03519243
IRS990/OtherSalariesAndWagesGrp/TotalAmt04331453
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt058426
IRS990/PayrollTaxesGrp/ProgramServicesAmt0223608
IRS990/PayrollTaxesGrp/TotalAmt0282034
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ANTHONY TORBETT
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/BusinessCd1611110
IRS990/ProgramServiceRevenueGrp/BusinessCd2611110
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/Desc1STUDENT ACTIVITIES
IRS990/ProgramServiceRevenueGrp/Desc2OTHER INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06487085
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11079674
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2115495
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06487085
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11079674
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2115495
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01090167
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt030300
IRS990/PYInvestmentIncomeAmt01528
IRS990/PYOtherExpensesAmt01995464
IRS990/PYOtherRevenueAmt0227722
IRS990/PYProgramServiceRevenueAmt06743943
IRS990/PYRevenuesLessExpensesAmt01513187
IRS990/PYSalariesCompEmpBnftPaidAmt04524409
IRS990/PYTotalExpensesAmt06550173
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt08063360
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0822891
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt07676955
IRS990/SavingsAndTempCashInvstGrp/BOYAmt073149
IRS990/SavingsAndTempCashInvstGrp/EOYAmt071258
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/BookValueAmt08470657
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02322481
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt010793138
IRS990ScheduleD/EquipmentGrp/BookValueAmt0412772
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0782074
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01194846
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt080000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt080000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt014404
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0157363
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0171767
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THE SCHOOL IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. THE SCHOOL UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE COMBINED FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. 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/TotalBookValueLandBuildingsAmt08977833
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/DirectExpenseSummaryEventsAmt0107153
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BOOSTER CLUB ACTIVITIES
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0BOOSTERTHON
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt060492
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt0177207
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt0104526
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0342225
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt060492
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt0177207
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt0104526
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0342225
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0235072
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt046799
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0107153
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt029003
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt031351
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/CashGrantAmt034700
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0EDUCATIONAL SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0N/A
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt06
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0N/A
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS, ALONG WITH THE SCHOOL'S BUSINESS OFFICE, MONITORS THE USE OF ANY AND ALL GRANT FUNDS TO ENSURE THE FUNDS ARE USED FOR THE INTENDED REASON THE GRANT WAS AWARDED.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd0A
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd01
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd00

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$11,359,185
Liabilities
$5,873,875
Net assets
$5,485,310
Revenue
$8,422,103
Expenses
$7,599,212
Net income
$822,891
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$26.9$15.5$11.4$15.0$13.0$2.01
2024Detailed filing. Detailed filing data is available for this year.$23.4$14.1$9.35$14.1$11.8$2.28
2023Detailed filing. Detailed filing data is available for this year.$20.4$13.4$7.04$11.1$9.50$1.55
2022Detailed filing. Detailed filing data is available for this year.$11.4$5.87$5.49$8.42$7.60$0.82
2021Detailed filing. Detailed filing data is available for this year.$10.1$5.41$4.66$8.06$6.55$1.51
2020Detailed filing. Detailed filing data is available for this year.$9.07$5.95$3.13$5.84$5.44$0.39
2019Detailed filing. Detailed filing data is available for this year.$8.20$5.47$2.73$5.49$5.18$0.31
2018Detailed filing. Detailed filing data is available for this year.$7.85$5.31$2.54$5.18$4.60$0.58
2016Detailed filing. Detailed filing data is available for this year.$7.42$5.79$1.63$4.23$4.15$0.08
2015Detailed filing. Detailed filing data is available for this year.$7.54$5.98$1.56$4.04$3.56$0.48
2014Detailed filing. Detailed filing data is available for this year.$6.48$5.40$1.08$3.47$3.36$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.43$5.46$0.97$2.33