Form 990, Page 6, Part VI, Line 11B
“The treasurer and board chair review the 990 prior to filing.”
990 • Fiscal year 2024 • EIN 26-4686308
Scores are not available for this record yet.
Assets
Flat$40,990,073
Flat from 2024
Net Assets
Flat$1,253,793
Flat from 2024
Liabilities
Flat$39,736,280
Flat from 2024
Revenue
Flat$17,230,083
Flat from 2024
Expenses
Flat$19,348,021
Flat from 2024
Net Income
Flat-$2,117,938
Flat from 2024
To create a learning experience within a positive, nurturing environment that promotes academic excellence, fosters creativity, instills leadership skills and prepares students for sucess, both in the classroom and beyond.
To create a learning experience within a positive, nurturing environment that promotes academic excellence, fosters creativity, instills leadership skills and prepares students for success, both in the classroom and beyond.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $18,992,683 | $20,603,675 | ▲ $1,610,992 |
| Cash and Non-Interest-Bearing Accounts | $9,187,828 | $7,756,445 | ▼ $1,431,383 |
| Accounts Receivable | $1,240,684 | $1,676,130 | ▲ $435,446 |
| Savings and Temporary Cash Investments | $1,089,974 | $1,134,592 | ▲ $44,618 |
| Total Assets | $43,214,361 | $40,990,073 | ▼ $2,224,288 |
| Other Assets Total | $12,703,192 | $9,819,231 | ▼ $2,883,961 |
| Liabilities | |||
| Other Liabilities | $38,011,890 | $37,096,279 | ▼ $915,611 |
| Accounts Payable and Accrued Expenses | $1,830,740 | $2,640,001 | ▲ $809,261 |
| Total Liabilities | $39,842,630 | $39,736,280 | ▼ $106,350 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $4,171,556 | $5,643,693 | ▲ $1,472,137 |
| Net Assets Without Donor Restrictions | $-799,825 | $-4,389,900 | ▼ $3,590,075 |
| Total Net Assets Fund Balance | $3,371,731 | $1,253,793 | ▼ $2,117,938 |
| Total Liabilities and Net Assets / Fund Balance | $43,214,361 | $40,990,073 | ▼ $2,224,288 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $17,169,687 | $3,725,840 | $20,895,527 |
| Equipment | $1,081,124 | $1,467,537 | $2,548,661 |
| Leasehold Improvements | $1,046,725 | $334,800 | $1,381,525 |
| Land | $1,306,139 | - | $1,306,139 |
| Other Assets Org | $9,819,231 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Kylie Holley | Superintende | FT | $168,941 | $168,941 |
| Kylie Holley | Superintendent | - | $168,941 | $168,941 |
| Cheryl Weathersby | CFO | FT | $138,092 | $138,092 |
| Christina Boyd | Principal-pc | FT | $104,719 | $104,719 |
| Heather Worsley | Principal-sc | FT | $100,022 | $100,022 |
| Name | Title |
|---|---|
| Lindsey Hixon | Board Chair |
| Grayson Flowers | Vice Chair |
| Erica Austin | Board Member |
| Jamie Earp | Board Member |
| Kakeya Gilbert | Board Member |
| Nicole Johnson | Board Member |
| Ronnie Lane | Board Member |
| Jennifer Sanders | Secretary |
| Rhonda Collins | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $13,824,588 |
| Other Expenses | $5,523,433 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $7,203,824 | $1,156,530 | - | $8,360,354 |
| Pension Plan Contributions | $2,883,648 | $462,952 | - | $3,346,600 |
| Other Employee Benefits | $1,709,985 | $274,528 | - | $1,984,513 |
| Occupancy | $1,028,787 | $114,310 | - | $1,143,097 |
| Depreciation Depletion | $985,786 | $51,344 | - | $1,037,130 |
| Interest | $332,214 | $36,913 | - | $369,127 |
| All Other Expenses | $186,079 | $20,675 | - | $206,754 |
| Insurance | $184,852 | $20,539 | - | $205,391 |
| Other Expenses | $125,967 | $13,996 | - | $139,963 |
| Payroll Taxes | $114,706 | $18,415 | - | $133,121 |
| Travel | $47,719 | $5,302 | - | $53,021 |
| Total Functional Expenses | $16,935,623 | $2,412,398 | $0 | $19,348,021 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $19,348,021 |
| Total Expenses per Audited Statements | $19,348,021 |
| Total Expenses per Form 990 | $19,348,021 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Notes Payable | $13,478,067 |
| Net Pension Liability | $11,753,917 |
| Net Opeb Liability | $6,186,816 |
| Deferred Inflows of Resources | $4,343,300 |
| Leases Payable | $1,334,179 |
“The treasurer and board chair review the 990 prior to filing.”
“Contracts and bids are reviewed individually to avoid conflicts of interest.”
“Documents are made available upon request.”
“Updated infomormation for disclosures was necessary.”
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/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | CHERYL WEATHERSBY |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | STATE FUNDS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | FEDERAL FUNDS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | CHARGES FOR SERVICES |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | MISCELLANEOUS |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 13430145 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 1 | 2544367 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 2 | 711716 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 3 | 499237 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 13430145 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 2544367 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 711716 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 499237 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 20775 |
| IRS990/PYOtherExpensesAmt | 0 | 5463778 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 16722918 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -143771 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 11423686 |
| IRS990/PYTotalExpensesAmt | 0 | 16887464 |
| IRS990/PYTotalRevenueAmt | 0 | 16743693 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -2117938 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 17185465 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1089974 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1134592 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 17169687 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 3725840 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 20895527 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 1081124 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 1467537 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 2548661 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 19348021 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 1306139 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 1306139 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 1046725 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 334800 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 1381525 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 9819231 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DEFERRED OUTFLOWS OF RESOURCES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 13478067 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 11753917 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 6186816 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 4343300 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 4 | 1334179 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | NOTES PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | NET PENSION LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | NET OPEB LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | DEFERRED INFLOWS OF RESOURCES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 4 | LEASES PAYABLE |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 17230083 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 20603675 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 9819231 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 19348021 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 37096279 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 17230083 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 17230083 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 19348021 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | true |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | false |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | false |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | ALL POLICIES ARE AVAILABLE ON OUR WEBSITE. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | PCA IS A PUBLIC SCHOOL. NO SCHOLARSHIPS ARE AWARDED. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 2 | GRANT FUNDS ARE RECEIVED FROM THE GEORGIA DEPARTMENT OF EDUCATION. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, LINE 4 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | SCHEDULE E, LINE 6 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | false |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | false |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | false |
| IRS990ScheduleJ/CompensationCommitteeInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 168941 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | KYLIE HOLLEY |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | SUPERINTENDENT |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 168941 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | false |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | UPDATED INFOMORMATION FOR DISCLOSURES WAS NECESSARY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE TREASURER AND BOARD CHAIR REVIEW THE 990 PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | CONTRACTS AND BIDS ARE REVIEWED INDIVIDUALLY TO AVOID CONFLICTS OF INTEREST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 1, ITEM B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | true |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 43214361 |
| IRS990/TotalAssetsEOYAmt | 0 | 40990073 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 43214361 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 40990073 |
| IRS990/TotalCompGreaterThan150KInd | 0 | true |
| IRS990/TotalEmployeeCnt | 0 | 223 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 2412398 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 16935623 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 19348021 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 39842630 |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.